价值财务报告模式:基于会计信息化视角

The Pattern of Value Financial Reporting:from the View of Accounting Information

会计信息化是会计发展的必然趋势,而利用信息技术的优势来提高会计信息的价值,关键还在于会计信息本身的价值。目前研究会计信息化的文章不少,但很少有涉及会计信息价值本身的研究。本文主要从会计信息自身价值提高的角度来研究会计信息的披露载体——财务报告,并在此基础上提出价值财务报告模式的构想。

The accounting information is the inevitable tendency of accounting development,but using the advantage of information technology im proves the accounting information value,the key lies in the value of the accounting information itself. There are a lot articles on accounting informa tionization now,while that is few on the value of the accounting information itself. The paper studies the disclosure carrier of accounting informa tion from improving the value of the accounting information itself,and points out the concept about the pattern of value financial reporting.