企业会计信息结构重构:基于企业与市场的互动视角

Reconstruction of Accounting Information Structure:Based on the Interaction between Enterprises and Market

企业与市场的简单两分法导致会计信息被割裂而形成对外的财务信息与对内的管理信息,企业利益相关者分类管理强化了会计信息的定向性,传统会计信息产权被界定为财务资本出资者,进而会计信息价值相关性、决策有用性及可靠性等都是建立并固化在该特定语境上的。随着会计体系的不断演变,会计信息内涵的扩展应是对企业本质、公司治理、价值管理的综合与解构的双向过程。

Enterprises and the market simple dichotomy causes the accounting information to be separated to form the external financial information and internal management information, Managerial Classification of enterprise stakeholders strengthens the orientation of accounting information, the property rights of traditional accounting information have been limited for the financial capital suppliers, and thus the value of accounting information relevance, usefulness of decision-making and reliability are all set up and solidified in this specific linguistic environment. The evolution of accounting system expanses the connotation of accounting information to the bidirectional process of generalization and deconstruction among the nature of the enterprise, corporate governance and value-based management.