A Future Accounting Perspective

Nowadays the era is changing more and more quickly. Industry society changed to informational society, Enterprises will feel the profound change firstly, The lashing is shaking the thought and methods of management, and is shaking traditional accounting which is set up during hundreds years, made the traditional accounting can' t satisfy the increasing comprehensive information demand of different information users, and reveal its weakness gradually. So accountant need look upon our current accounting model from a completely new direction, improve it and enrich it, built a future accounting system. China pattern of economical system reform decide on the direction of accounting development which on the basis of way little by little, it will based on current accounting model. From regular pattern of accounting, the every time change of accounting is related to position of value in economic background, the accounting is in the service of value management from start to finish, and try hard to increase the value of enterprises. So future accounting will exist based on increased-value management. At the same time, the development of information technology will result that a new concept called Information Resource Integration(IRI) is presented, IRI can reduce the delivery cost of information between business and business or customer and add value of businesses subsidiary. In thisthesis, we pose a future accounting perspective----Information ResourceIntegration System Based On Increased-Value Management(IVM). IVM is target, IRI is means. The main content of thesis includes the concept, for example, value, value management, information resource integration; essence, it will consist of two systems: information resource integration and value management activity; characters; arm; function; object; business accounting in the future accounting model and so on. The breakpoint in the thesis is just the insufficiency of current accounting and a new concept framework is built to provide a theoretical supply for the design of future accounting system, the focal pointsubstance is the design of future accounting report, it will include two type which are value report and information integration timely report, the first is a general report which reflect value of enterprise exactly and completely, look for driving value factor and add increased-value factor and reduce decrease-value factor; the secondly is a personal report which satisfy different personal demand based on the value report. This thesis is a just supposed tentative plan, it analyze correctness and possibility of this theory, Certainly, whoever can' t forecast the future accounting exactly at present, but maybe because it, we have more space to explore and blaze new trails. We believe firmly, in the future before long, accounting model must be arise and develop, the Information Resource Integration Based On Increased-Value Management must replace the narrow definition of current accounting and become a efficacious implement.