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满足会计信息使用者的需求是会计信息系统的价值所在,会计信息的内容因具体会计目标和具体会计对象的不同而有所差异。乔治·索特于1966年提出了事项法。该方法认为,使用者的不同决策模型决定了会计目标在于提供不经过汇总和加工的原始事项信息。事项法采用多种计量属性反映事
To meet the needs of users of accounting information is the value of accounting information system, the contents of accounting information due to specific accounting objectives and specific accounting objects vary. George Souter put forward the matter law in 1966. The method argues that different decision-making models for users determine that the accounting objective is to provide raw item information that is not aggregated and processed. Matters Act uses a variety of measurement attributes reflect things