Accounting Informationism's Further Development, From Perspective Of Building A Harmonious Society

The article starts from building a harmonious socialist society proposed by the communist party,which is a socio-economic goal to be achieved.As for the economic goal,it is obvious to pursue the Pareto Optimality which is the final dream of resources distribution.When reviewing the ways that market and government interventions works to distribute social resources,you may see that both the government and the market depend on information,particularly accounting information to make their decisions and adjust the resources distribution.This settles the direction that accounting information goes.In the following,the article analyzes the features that accounting information needs to serve the government and market distributing resources and concludes them to be quantity,quality and betimes features.Subsequently,the article traces the features' producing chains to find those key elements that insure the features,including theory supports from accounting concepts and hardware supports from information technology.With the further development of information systems like SAP,the information technology obstacles will be no more.The last part of the article analyzes the status quo of accounting information features to decide the key lacking elements to be disadvantage theory.In the end the article advises to take some measures to amend the lacking elements so that it can live now and live to improve the key elements to what the information features need in harmonious society. The proposal consists of reforming the accounting theory and emphasizing the governance from power outsiders.