事项法会计必然取代价值法会计

Event Accounting Replaces Value Accounting

通过分析事项法与现行价值法的本质差异,揭示了价值法会计的局限性以及在知识经济条件下面临的挑战。根据知识经济时代社会经济环境和使用者信息需求的变化,论证了事项法会计必将取代价值法会计,领导知识经济时代会计的改革方向。

By analyzing the essential differences between value approach and event approach, the paper reveals the limitations of value approach accounting and the challenges under intellectual economics. According to the changes of social environments and users' information demand under intellectual economics, The essay demonstrates that event accounting will replace value accounting and lead the direction of accounting reform in the times of intellectual economics.