从信息不对称理论看会计信息化的实践意义

Practical Significance of the Accounting Informationization under the Unequal Theory of Information

市场经济中信息不对称具有普遍性。以信息不对称理论为依据,针对企业会计信息质量不对称、信息数量不对称、信息获取时间不对称产生的原因的分析,提出了加强会计信息化体系改革和制度建设,推进会计信息化进程,从根本上解决会计信息供需双方的信息不对称,根治会计信息失真,实现企业会计信息资源的共享和充分利用。

Information＇s being unequal is a general phenomenon in market economy. Based on the unequal information theory and the reason analyses of the unequal quality of enterprise＇s accounting information, the unequal quantity of information and the unequal time when information is acquired, the study argues to strengthen the system reform of accounting informationization and system construction, to promote the process of informationizing accounting, to deal with the unequal information of the supplied and the required basically, the distortion of information, to have the information shared and made full use of.