On Accounting Of Regression And External

Accounting becomes more and more important with the development ofeconomy. As an information system, it provides important reference data foreconomic policy-making. So, accounting information tops the concerns ofinformation-users and the persons who are correlated with the company'sinterests expect to get the accounting information which is useful for theirdecision and can be understandable.Following the appearance and development of the security market andlisted company, the function of accounting as well as the quality and amountof accounting information has gone from simple to complicacy, fromfragmented and disorganized to gradually system. But subject to theinformation become more and more complicated, the supply of the accountinginformation is blamed by each side. How to improve the quality of accountinginformation and improve it to be more understandable has become the hotsubject that the accounting theory circle and practice circle probe into.This text regards the tendency of accounting information being morecomplicated as the breakthrough point, on the basis of analyzing in depth thereasons and the phenomenon of complexity in accounting information, hasput forward the theory of simplification and socialization to resolving theproblem of complexity. The simplification means right-sizing the function ofaccounting and the quality and amount of the accounting information. Thesocialization means giving the right to the market to analyze the informationand satisfy the needs from the community. Through analyzing the necessity ofsimplification and discussing the methods of socialization, this text thinks thetheory of simplification and socialization will be conduces to makingaccounting information be more legible, understandable and useful.