会计信息属性的层次分析

为了更有效的优化会计信息,必需了解会计信息的属性。表层的和直观的会计信息具有技术属性;会计技术的评价和执行要通过参与者的行为来实现,所以会计信息还具有行为属性;为协调不同行为间的冲突,会计信息的实现还要通过社会过程,即具有社会属性。通过对这三种属性的辩识,可以构建会计信息属性层次的冰山模型,针对不同属性层次,会计信息的质量特征不同,会计信息治理的思路和侧重点也不同。

The Analysis on the Hierarchy of the Attributes of Accounting Information

Before we do something to improve the quality of accounting information, we need to know the attributes of accounting information. Directly, accounting information has technical attribute. Secondly, accounting information has behavioral attribute. Lastly, accounting information also has social attribute. The hierarchy of the attributes of accounting information looks like an iceberg. In different level, the characteristics of the quality of accounting information and the approaches to improve the quality of accounting information are different.