会计信息需求变化与会计改革

The Variations of Accounting Information Demands and Accounting Reform

随着社会经济环境的变化， 会计信息使用者的信息需求发生了很大变化，这无疑推动着会计改革的发展。对此，本文围绕着会计信息需求主体、需求结构、需求质量三方面的变化来讨论会计的改革。具体来看， （１） 会计信息需求主体多元化和平等化格局对会计准则改革提出了要求；（２）信息使用者由财务信息、历史信息、整体信息向非财务信息、未来信息及分部信息的关注要求在增大会计信息披露范围的同时， 对传统会计模式提出了挑战； （３） 多元化信息需求主体的介入对会计信息的真实、可靠性提出了更高要求。

With the varies of social and ecconomic environment, the demands of accounting information users have been changing, and it improves the development of accounting reform. Therefore the paper tries to study the accounting reform after providing an analyse of the three varies of accounting information demands, namely, the varies of demand entities, the varies of demand structures and the varies of demand quality. first, the divsity and equality of information demand entities require to reform the drawing up of accounting standards. secondly, the users' attenion has been changing from the financial information, the past information, the whole information to the non financial information, the future information and partial information. It challenges the traditional accounting model and requires to enlarge the disclosed scope. Thirdly,the users of information more emphasize the truth and reliability of accounting information.