机构地区: 暨南大学管理学院会计学系
出 处: 《当代财经》 2003年第10期108-111,共4页
摘 要: 随着信息和网络时代的来临,现行会计已面临着严峻的挑战与考验。日益增加的多样化和个性化的信息需求已超出了现行会计的作用领域,而产生会计信息的另一种方法———“事项”法则能轻松地肩负此任。本文介绍了事项会计思想的产生,并探讨了“事项”的内涵、“事项”的汇总以及事项会计信息系统的结构。 With the time of information and net comes,the existing accounting faced servere challenges and tests.More and more diversify and individual character information needs had overruled the zone of existed accounting,and the other method which produce accounting information---″affair″rule could do it easily.The article introduced the production of affair accounting thinking,discussed the intension,summary of″affair″and the structures of affair accounting information system.