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从利益相关者理论来看,不同的利益相关者的诉求是各不相同的,对企业会计信息的需求也各不相同,所以企业对不同的利益相关者提供会计信息的方法上也各不相同。根据利益相关者对企业会计信息诉求的特征,我们可以将会计结构划分为核心会计结构、次会计结构和泛会计结构三种结构,并且会计结构会根据利益相关者的动态变化表现出不同的变化。建立完善的会计结构动态演讲理论,对企业管理以及会计管制都有重要的意义,同时也为会计理论的研究奠定了基础。本文主要从利益相关者的界定出发,讨论会计结构动态演讲理论和其实践意义。
According to the theory of stakeholder, the demands of different stakeholders are different, and the demand for accounting information of enterprises is also different, so the methods of providing accounting information to different stakeholders are also different . According to the characteristics of stakeholders’ demands for accounting information, we can divide the accounting structure into three types: core accounting structure, sub-accounting structure and pan-accounting structure, and the accounting structure shows different changes according to the dynamic changes of stakeholders . Establishing and perfecting the dynamic speech theory of accounting structure has important meanings to the enterprise management and accounting regulation, and also lays the foundation for the study of accounting theory. This article mainly starts from the definition of stakeholders and discusses the theory of dynamic presentation of accounting structure and its practical significance.