信息环境下财务报告变革的再思考  

Rethinking of Reform of Financial Report in Information Environment

作　　者：汤岩[1] 甘庭芳[1] 

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《琼州学院学报》2014年第5期104-107,共4页Journal of Qiongzhou University

基　　金：集美大学博士启动基金(C611007)

摘　　要：本文试图从系统论,信息论,控制论的角度搭建信息技术环境下财务报告变革的框架,并详细探讨了信息技术环境下会计信息质量特征的变革,提出了信息环境下及时性,可比性,互动性,可理解性应得到更多重视,最后探讨了信息的过载问题,提出了信息过载并不可怕,关键是如何有效信息组织.The paper tried to set up the reform framework of financial report in information environment on the base of systems theory,information system and control theory. The reform of quality character of accounting information was discussed to propose that timelines,comparability,interactive,and intelligibility should be focused on under the information environment. The overload of information was analyzed to propose that the overload was not fearful and how to organize information was most important.

关 键 词：事项会计 会计信息质量特征 信息过载 

分 类 号：F231.5[经济管理—会计学]