以事项会计构建财务报告模式的适用性探讨  

Applicability of the Finance Report Based on Events Approach

作　　者：张艳[1] 钟文胜[2] 

机构地区：[1]南华大学经济管理学院 [2]南华大学财务处,湖南衡阳421001

出　　处：《审计与经济研究》2006年第3期58-60,共3页Journal of Audit & Economics

摘　　要：事项会计理论的不足之处在于它仅仅关注了会计信息供应链中用户这一个环节的社会需求,而忽略了整个会计信息供应链的系统性以及财务报告模式的公共选择性。这是导致事项会计研究及其应用一直未能取得突破性进展的主要原因,而非先前普遍认为的技术支持不足。本文从财务报告的需求方、供给方以及第三方对以事项会计构建财务报告模式的适用性进行理论探讨。This paper theoretically explores the applicability of the finance report based on Events Approach from the user, the supplier and the third party. The limitation of Events Approach is to focus on the need of outer investments, but ignores system- atic and public character of the finance report which makes it difficult to put into practice under the present situation at least. It is also the main reason that results in the breakthrough research and application difficult rather than the widespread belief of lacking techniques support.

关 键 词：事项会计 财务报告模式 适用性 

分 类 号：F231.5[经济管理—会计学]