基于四因素论的财务报告变革研究

Research on the development rules of accounting information reporting system based on four-factors view

为探讨不同时期财务报告系统的变革,采用文献分析和历史分析法,对手工财务报告系统、仿真手工的电算化财务报告系统和供给方主导的财务报告系统进行四因素分析,指出财务报告系统是以需求主导的个性化财务报告,并对其可能形式进行了探讨。

There is different accounting information reporting in the different periods. ＂The four-factors view＂ of accounting reporting was put forward ： Benefit focus, power structure of benefit relative, technical feasibility and economic feasibility basically. Based on the analysis the hand and emulate-hand and supply-oriented accounting information report system using four-factors view, accounting information reporting system will be demand -oriented individual accounting information reporting system, and the possible forms of this accounting information reporting model is discussed.