Research On The Development Rules Of Accounting Information Reporting System

In recent years, people have criticized the existing accounting information system all the times. New accounting information system models are put forward continuously. A large number of relative thesises have been emerging all along. But there is an interesting phenomenon: on the one hand, people despair of the existing accounting information system very much; on the other hand, the criticism to the future accounting models put forward by experts are also many. People generally think that these future accounting models can't be turned into reality, which are like dreams. Face to this inconsistency, we have to ponder: where does the problem come from? Are people moodiness and difficult to cater for all tastes or do we ignore something? We think that this inconsistency passes us important information: there are some existing principles that can't be controlled by people in the development of accounting information system.In this paper, one of our main aims is to try to put forward the development principle of accounting information system. Because the content and the form of accounting reporting incarnate the characteristic and the valuation of accounting information system by and large at one time, we focus on the development of the accounting reporting. Obviously, it is the broad sense of accounting reporting here. It starts from accounting reporting, and also includes the whole research process of defining the accounting information demand, produce, and supply. All in one word, the research of this paper lies in these three aspects: put forward the development principle; use this principle to divide the past, the existing and the future accounting information models into parts in the accounting history as well as have a simple summarization; and put forward some views of possible accounting reporting models.In the first chapter, we put forward "the four-factors view" of accounting reporting. This is to say: the four factors of benefit focus, power structure of benefit relative, technical feasibility and economic feasibility basically decide the possible models of accounting reporting in one period. In other words, in different situations, there are different focuses of conflict among benefit relative. To each different benefit conflict, the users of accounting information, in order to maximizing their benefits, have different accounting information demand structures. To make their ideal accounting information demand structures be accepted in the limiting accounting reporting, different benefit groups obviously have to have a cruel game, and finally some accounting information demand structures represented by Nash equilibrium areembodied in accounting reporting systems. After having gamed among people, accounting reporting systems have to game between people and substance, namely technical feasibility. At last, to accept an accounting reporting system, people have to game with themselves, persuade themselves, which means that the benefit from the activities must be larger than the cost from them, namely economic feasibility. Depending on these four factors, we divide the development of accounting information reporting into three phrases: hand accounting information system and emulate-hand computerized accounting information system, supply-oriented accounting information reporting improving phrase, demand-oriented accounting information reporting individual phrase.In the second chapter, we have a relative discuss on the accounting reporting of hand accounting information system and emulate-hand computerized accounting information system. In this part, this chapter firstly has a simple review of the history of accounting development, and then analyzes the hand and emulate-hand accounting information report system one by one using four- factors view.In the third chapter, we have a relative discuss on the phase of supply-oriented accounting information reporting system. First, this chapter analyzes why this phase emerges and its characteristic. Second, this chapter discusses the possible forms of supply-orie...