论会计是一个信息系统

Accounting Is a System of Information

本文介绍了会计作为一个信息系统所具备的三个基本特征,并从会计发展的角度,阐述了国内外知名专业机构对这一理论的认识,充分体现了会计经济信息系统的本质属性,具有重要的理论和实践意义.

The article presents that accounting has three basic characteristics like a system of information.It elaborates that some famous specialistic agency around the earth give the understanding to this theory from the developing direction of accounting.It reflects fully that the fundamental attribute of accounting is a system of economic information.So it has important meaning of theory and practice.