摘要
文章在研究企业经济信息结构形成机制的基础上,基于事项法提出了一个企业经济信息结构柔性模型,并给出了该模型的柔性测度方法。目的是要保证管理者能有效地获得经济信息,以监控处于变化状态中的企业运行系统,并使企业核算信息系统具有稳健性。
The paper brings up a flexible model of enterprise economic information structure based on events accounting and puts forward the method of flexibility measurement for the model at the foundation of researching the forming mechanism of enterprise economic information structure. Its purpose is to guarantee that the governor can effectively acquire the economic information to supervise and control the enterprise operation system in a state of change and to stabilize enterprise accounting information system.
出处
《财经研究》
CSSCI
北大核心
2004年第9期85-92,123,共9页
Journal of Finance and Economics
关键词
经济信息结构
柔性模型
柔性测度
企业基本活动
核算信息系统
economic information structure
flexibility model
flexibility measurement
enterprise basic activity
accounting information system
