“事项法”会计信息过载问题研究

Study on the Problem of Information Overload of 'Events' Accounting

“事项法”会计是通过对企业一定时期内详细的经济活动进行多属性的计量和报告,来满足财务和非财务决策者的需要。这种计量和报告方式会产生极大的数据量,造成信息过载,这一问题也一直阻碍着“事项法”会计的实际应用。事项数据的中间总结是对事项属性的描述性统计集合,是既能满足信息使用者个性化决策需要,又能解决“事项法”会计信息过载问题的核心技术。

In order to meet the need of various levels of financial and non - financial decision - makers, all economic activities of an enterprise at certain time are both measured in multi - attribution means and reported by ＇ events＇ accounting. However, such ways can result in immense volume of data,cause information overload and always hind the practical application of ＇events＇ accounting. It is an effective way to use intermediate summarizations of events data to avoid information overload.