“会计信息由资料型向资源型转化”刍议

Preliminary Exploration on Switch from Data-based to Resource-based Accounting Information

企业在一个会计年度终了或经历一个生产经营周期后所产生的一系列财务会计信息资料的开发利用,是目前企业管理中必须普遍引起重视和高校财会教研中必须普遍引起关注的问题。文章从“企业会计信息资料的主要内容”、“企业会计信息资料的资源化”、“会计信息资料资源化的措施”以及“高校财会教研中应当关注‘会计信息由资料型向资源型转化’理念的教育”四个方面,就“会计信息由资料型向资源型转化”进行了阐述和探索。文章无论对现实中的企业管理还是对高校中的财会教研都具有一定的启发和指导作用。

The tapping and utilization of a series of financial and accounting information by enterprises after an accounting year or a production and operation cycle is an issue which should be paid attention in the current business management and the teaching and research of accounting teaching in colleges or universities. This arti- cle elaborates and explores on switch from data-based accounting information to resource-based accounting information in the following aspects： main content of information accounting of enterprises; resource-based accounting information in enterprises; measures in terms of resource-based accounting information; attention to the idea of switch from data-based accounting information to resource-based accounting information in the teaching and research of finance and accounting in colleges or universities. This article, to some extent, has enlightening and guiding effect either on business management or the teaching and research of finance and accounting in colleges or universities.