建立企业会计环境核算的构想——基于会计信息需求者视角

The Conception of Establishing Enterprise Accounting Environment Account——Based on the Perspective of Accounting Information Demanding Party

从企业信息需求者的角度,探讨企业会计环境变化与会计信息披露质量之间的关系,提出建立以企业会计环境动因驱动的财务预测系统下会计核算的构想,作为提高会计信息披露质量的途径,弥补传统会计仅提供历史财务信息的不足。

This paper discusses the relationship between the changes of enterprise accounting environment and the quality of accounting information disclosure, in terms of enterprise information demanding party. It suggests building accounting system based on the financial prediction system driven by enterprise accounting environment. It serves as a channel to improve the quality of accounting information disclosure,and makes up for the traditional accounting which only provides historical financial information.