文献类型：期刊文献

中文题名：论充分程序对会计核心价值实现的影响——基于调查数据的实证分析

英文题名：On the Influence of Full Procedure on Realization of Accounting Kernel Value——Based on the concrete evidence analysis of the investigation data

作者：申香华[1]

第一作者：申香华

机构：[1]河南财经学院会计系

第一机构：河南财经政法大学会计学院

年份：2007

期号：3

起止页码：60-64

中文期刊名：郑州大学学报：哲学社会科学版

收录：人大复印报刊资料;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2004】；CSSCI:【CSSCI2006_2007】；

语种：中文

中文关键词：会计准则;会计价值;非增值作业

外文关键词：Accounting norm;accounting value;non-value added work

摘要：会计价值体现为会计流程在成本约束下满足信息用户信息需求的能力和程度,实践中可以用会计信息质量特征、会计信息数量特征和会计信息供应成本衡量其高低。现行企业会计系统服从会计准则的约束,会计准则对会计价值起了决定性的作用,它直接决定了会计信息产品的类型、特征、与信息用户需求的相关程度等,因此在准则制定过程中应贯彻充分程序以提高会计信息的相关性并降低会计信息的供应成本。
Accounting value is embodied as the capacity and the degree of the accounting flow satisfying the information need of the users under the restriction of the cost.In the practice,the accounting value is judged according to the quality and quantity feature of the accounting information and the supplied cost of the accounting information.The present enterprise accounting system obeys the restriction of the accounting norm and the accounting norm plays the decisive part on the accounting value.It directly decides the type,feature of the accounting product and the concerned degree of the information user's need.So,it is necessary to carry out the full procedure in the course of making norm,so as to enhance the concerned field of the accounting information and lower the supplied cost of the accounting cost.