| 论会计反映职能需要延伸 |
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| 引用本文： | 王文莲,王少卿.论会计反映职能需要延伸[J].郑州航空工业管理学院学报(管理科学版),2007,25(4):103-105. |
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| 作者姓名： | 王文莲 王少卿 |
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| 作者单位： | 天津商学院会计系,天津300134 |
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| 摘 要： | 会计信息需求的社会性,打破了现行会计反映的框架。局限于“会计主体”内部的会计核算存在平衡的脆弱性和反映社会经济联系的不充分性。延伸会计反映职能,使之反映价值链上的经济联系、反映经济结构和地区经济结构,是经济信息化时代的需要。
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| 关 键 词： | 会计反映 反映职能延伸 会计等式的弱守衡 信息生产社会化 |
| 文章编号： | 1007-9734（2007）04-0103-03 |
| 收稿时间： | 2007-04-29 |
| 修稿时间： | 2007-04-29 |
Accounting Reflection Function Needs Extending |
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| WANG Wen-lian,WANG Shao-qing.Accounting Reflection Function Needs Extending[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2007,25(4):103-105. |
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| Authors: | WANG Wen-lian WANG Shao-qing |
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| Institution: | Accounting Department, Tianjin University of Commerce, Tianjin 300134, China |
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| Abstract: | Social demands for accounting information has broken the existing structure of accounting reflection.The accounting measurement restricted to accounting entity is delicate in its balance and incomplete in reflecting social economy relationships.For the sake of this,it's necessary to extend accounting reflection function to reflect the economy relationship in value chain,and to reflect economy structure and economy structure among regions. |
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| Keywords: | accounting reflection extend the reflection function the delicate balance of account ting equation information production socialization |
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