会计本质在知识经济背景下的新诠释

New Ponder on Accountant Essence under Knowledge Economy Background

知识经济对会计本质的传统认识即"会计信息系统论"、"会计管理活动论"和"会计控制论"产生了冲击和影响。这三项理论不能完整的概括会计的内在本质,都需要进行深化和丰富其内涵.对于信息系统论建议加上信息整合系统;对于管理论,应加上价值增值管理,使两种说法更具有知识经济的时代特色。

The knowledge economy has impacted and influenced accountant essence greatly, such as on ＂Accounting information system theory＂,＂ Accounting management activity theory＂, ＂Accountant cybernetics＂. Instead of summarizing the inner essence of accounting completely, all the traditional understanding on accountant essence focused on only one side of accountant essence, and need to be studied thorough.ly and enriched its connotation. The author suggests joining the conformity system to the information system and the value increment system to the management activity theory. These two suggestions have more characteristics of the knowledge economy time.