论会计信息的宽型结构模式

On the Broad Structure Model of Accounting Information

从会计信息系统的历史演进过程，来探讨会计信息结构应由过去偏重过程型的“窄型结构模式”向偏重结果型的“宽型结构模式”拓展，并对此进行评价分析。

By means of discussion of the evolution process of accounting information system,the paper probes into the change of accounting information system from narrow-structured model to broad-structured model