基于会计信息财富分配用途的考虑,会计主体的确立是传统会计系统的一个重要前提,而工来时代企业组织垂直控制的特征也为这一前提的确立提供了它所必须的外部环境.随着知识经济时代的到来,企业组织的垂直控制结构正在发生网络化的、扁平化的改变.这种改变使得会计主体假设开始失去其既有的合理性.除此之外,技术资产的合理计量在客观上也需要突破传统会计主体的范围,因为技术的先进性需要与其他企业的同类技术相比较,才可以进行合理的衡量.这些改变在客观上要求会计信息的揭示突破传统的空间范围.因此 ,如何恰当地提供主体及其相关方的信息,代表着未来会计的一个发展方向.
(原)
Based on accounting information consideration of the use of the distribution of wealth,the main accounting is the establishment of traditional accounting systems are an important prerequisite for,and the era of enterprise organizations to control the vertical characteristics of this premise for the establishment of which it must provide the external environment.With the advent of the era of knowledge economy,business organizations control the vertical structure of the network are taking place,flattening the change.This change makes the main accounting assumptions started to lose its existing reasonable.In addition,the technology assets of a reasonable measure objectively the need to break through the main scope of traditional accounting,because the advanced technology needs with other similar technology companies,compared to before we can conduct a reasonable measure.These changes in the objective requirements of the accounting information reveals the scope of traditional space.Therefore,how to provide appropriate and relevant to the main message,represent the future development direction of an accounting.
(English)