电子计算机在会计上的应用不可避免地对会计信息质量产生重大影响,特别是对信息的相关性和可靠性更是影响巨大。笔者将着重对这一问题进行探讨,以求教于会计界同仁。一、对成本效益原则的影响国外有一种说法,成本效益原则是会计信息质量的普遍性约束条件。尽管会计信息的成本难以准确量化,但在这里,如果简化点说,可把信息成本分为固定成本和变动成本。在传统的人工会计系统下,由于所需固定设备不多,可以近似地认为只有变动成本。这样,数据成本是随处理信息量而变动。当处理量或加工量增加时,处理总成本将成比例增加,而单位处理成本则相对地保持为一个常数(见图1、2)在电脑会计系统中,计算机设备的固 The application of electronic computer in accounting inevitably has a significant impact on the quality of accounting information, especially for the relevance and reliability of information. The author will focus on this issue to explore in order to seek my colleagues in the accounting profession. First, the impact of the principle of cost-effective There is a saying abroad, the principle of cost-effectiveness is the universality of accounting information quality constraints. Although the cost of accounting information can not be accurately quantified, here the simplification can be divided into fixed costs and variable costs. Under the traditional system of manual accounting, due to the small amount of fixed equipment required, it can be assumed that there is only a variable cost. In this way, data costs vary with the amount of information processed. As the throughput or throughput increases, the total cost of processing increases proportionally while the unit cost of processing remains relatively constant (see Figure 1, 2). In computer accounting systems, the cost of computer equipment