公共信息会计

1

公共信息会计基础理论研究

The Research on Grounded Theory of Public Information Accounting
2

公共信息会计的本质是在会计主体之外，满足社会经济大系统对了解会计主体状况而组建的一个社会经济信息服务系统。

Then the author concludes that the essence of public information accounting is a social economic information service system out of the accounting entity , the social economic system can know the status of the accounting entity from this service system .
3

作为一种公共信息，会计信息微观上关乎相关使用者决策的可靠性，宏观上涉及社会稳定和国计民生。

As public information , the accounting information concerns users to make decisions reliably in microcosmic and deals with the social stability and the national economy and the people 's livelihood in macrocosmic .