论IT技术下的会计信息处理模式重构

The Restructure of Accounting Information Processing Model Based on IT

会计信息供给的监管和规范不能单纯地拘泥于制度完善和道德规范,而更应该结合系统论,在会计信息的确认、计量、处理、披露等方面,充分利用现代IT技术,建立基于事项理论、事件驱动和XBRL技术的会计信息供给模式。从而减少会计信息供给者参与信息编制的环节和程度,在一定程度上控制供给者的信息操纵空间,解决会计信息不对称的问题。

The supervision and regulation of accounting information supply can not only depend on the institution improvement and the moral regulation. And it should more combine with the system theory. If we want to found accounting information supply model which is based on event theory ,event driven and XBRL technology, We should apply the information technology to accounting information recognition, measurement, processing & report. So it can reduce the processing and work of accounting information supplier, and it is available to control the range of information manoeuvring. Subsequently, it will resolve the accounting information asymmetry.