浅议会计的发展方向——事项法会计

Event Accounting Replace Value Accounting ——On the Direction of Accounting Development

与价值法会计相比,事项法会计的优点在于:信息容量大;能够满足不同使用者对会计信息"个性化"需求;能够增强会计信息的及时性、客观性;能够提高会计信息的决策相关性。计算机和网络技术的发展为事项法会计的发展提供了技术支持,事项法会计必将取代价值法会计,引领会计未来的发展方向。

Compared with value accounting, event accounting has many merits: much information, greatly meeting users different demands for individualized accounting information, enhancing timely and objective information for accounting, and improving the relevance of policy making for the accounting information. Informational processing system and network system provide technological support for event accounting's development. The paper demonstrates that event accounting will replace value accounting and lead the direction of accounting development in the future.