会计信息生态初探

发布时间：2018-05-08 02:03

本文选题：会计信息 + 信息生态　；参考：《安徽财经大学》2013年硕士论文

【摘要】：信息资源已经成为世界上最主要的三大资源之一,相对于能源、物质资源的存在虽然想比起步较晚但是后期发展非常迅速,已经在人们的生活和社会的发展中占据着不可替代的作用,而作为其重要组成部分的会计信息在其开发利用的时候给人类带来福祉的同时也带来了信息失真、信息污染、信息冗余等问题,这些严重制约了会计信息在社会中的发展,并逐渐引起人们的广泛关注。因此,需要通过采取一些手段和方法来创造环保,无污染的会计信息,加大会计信息的资源管理、开发和改造,为以后更好的进行会计信息的研究以及推动社会经济的发展。通过对信息生态理论进行充分分析来展开对会计信息生态的研究,并在结合国内外相关的研究成果基础上,完善会计信息的和谐发展。首先,通过引入“会计信息”和“信息生态”等概念进行的介绍为未来提出问题解决问题做铺垫,从研究信息生态系统的构成开始,结合对信息生态系统内外部因子、环境的分析,进而揭示出会计信息生态系统内部各生态因子之间的关系及其与外部环境要素之间的相关性,从整体上把握会计信息生态系统各因子之间的关系。其次,对会计信息中出现的问题进行归纳和描述。并针对会计信息中信息生态危机的表现,分析得出整个信息生态系统呈现出不平衡的发展现状都是有这些问题逐渐引起的。再则,通过上述的分析找出导致会计信息生态系统失衡内部和外部因素,并对这些不同原因做出进一步深层次分析和评估。得出会计信息生态系统的建设目的是力争建立与会计信息相适应的一种动态平衡,会计信息生态系统的平衡有利于更好的保障会计信息协调、健康发展。最后,在坚持信息生态平衡的理念下,有效地进行会计信息生态系统的规划,提出三大措施完善相关会计信息生态系统来构建和谐真实可靠的会计信息。
[Abstract]:Information resources have become one of the three most important resources in the world. Compared with energy, the existence of material resources is much later than the beginning, but it develops very rapidly in the later period. It has played an irreplaceable role in the development of people's life and society, and the accounting information, as an important part of it, not only brings human welfare but also information distortion and information pollution when it is developed and utilized. Information redundancy and other problems, which seriously restrict the development of accounting information in the society, and gradually aroused widespread concern. Therefore, we need to adopt some means and methods to create environmentally friendly and non-polluting accounting information, increase the management, development and transformation of accounting information resources, so as to better carry out the research of accounting information in the future and promote the development of social economy. Through the analysis of the theory of information ecology, the research on the ecology of accounting information is carried out, and the harmonious development of accounting information is improved on the basis of the related research results at home and abroad. First of all, by introducing the concepts of "accounting information" and "information ecology" to prepare the way for future problem solving, starting with the study of the composition of information ecosystem, combining with the internal and external factors of information ecosystem, The analysis of the environment reveals the relationship between the various ecological factors in the accounting information ecosystem and the correlation between the factors of the external environment and the ecological factors of the accounting information ecosystem, so as to grasp the relationship between the factors of the accounting information ecosystem as a whole. Secondly, the problems in accounting information are summarized and described. According to the manifestation of information ecological crisis in accounting information, it is concluded that the unbalanced development of the whole information ecosystem is caused by these problems gradually. Furthermore, through the above analysis, we find out the internal and external factors that lead to the imbalance of accounting information ecosystem, and make further deep analysis and evaluation of these different reasons. It is concluded that the purpose of the construction of accounting information ecosystem is to establish a dynamic balance adapted to accounting information, and the balance of accounting information ecosystem is conducive to better ensuring the coordination and healthy development of accounting information. Finally, under the concept of information ecological balance, this paper effectively plans the accounting information ecosystem, and puts forward three measures to perfect the relevant accounting information ecosystem to construct the harmonious, true and reliable accounting information.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F230

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