会计信息供求矛盾协调分析  

Coordination Analysis on Accounting Information s Contradiction between Supply and Demand

作　　者：陈振凤[1] 张凤霞[1] 

机构地区：[1]济南大学管理学院

出　　处：《石家庄经济学院学报》2004年第3期287-289,共3页Journal of Shijiazhuang University of Economics

摘　　要：会计信息供求矛盾解决的程度如何会关系到会计的生存与发展。会计信息供求矛盾有两种突出表现:结果理性观的会计信息真实性观念与程序理性观的会计信息真实性观念的矛盾;宽型的会计信息需求结构和窄型的会计信息供给结构的矛盾。针对这两种现象提出了一些相应的对策,如:不断完善会计理论;不断进行会计改革;加强政府监管;加强会计教育,提高投资者的素质,同时考虑成立专门的财务分析机构等。How to solve the contradiction between supply and demand is related to the survival and development of accounting. There are two typical behaviors about the contradiction, one is the reality concept between result-rationalization and program-rationalization, and another is the contradiction between broad demand structure and narrow supply structure. Some important countermeasures are put forward, for instance, continuously to perfect accounting theory, keeping accounting reformation on, strengthening government s supervision, enlarging accounting education in order to inerease investor s characters, setting up specialized financial analysis bodies etc.

关 键 词：会计信息质量 会计监督 会计目标 会计理论 会计教育 

分 类 号：F231[经济管理—会计学]