信息资源会计报告设计初探  

A Tentative Discussion on Design of Accounting Report on Information Resources

作　　者：马艳理[1] 

机构地区：[1]东北林业大学 经济管理学院,黑龙江哈尔滨150040

出　　处：《商业经济》2007年第6期38-39,55,共3页Business & Economy

摘　　要：信息资源会计的研究是一个崭新的研究领域。目前,鉴于信息资源本身的特殊性,把它并入会计报表列示的方式说法不一。在对信息资源成本和价值的确认与计量,分析信息资源本身特殊性的基础上,对原有会计报表版面进行调整和修改,将信息资源的综合价值列入报表,为企业投资者和管理当局的决策需要提供更为综合、全面的会计信息。Accounting of information resources is a fire-new researching field. Now, in view of the particularity of information resources, it is controversial for the way to list it into accounting report. However, based on the recognition and measurement of the cost and value of information resources and analysis on their particularity, we can provide investors and management authorities with more comprehensive and complete accounting information to make a decision through adjusting and correcting original format of accounting report and listing comprehensive value of information resources in it.

关 键 词：信息资源 信息资源会计 会计报告 

分 类 号：F231.5[经济管理—会计学]