Многоцелевая имплементация бухгалтерского учета в системе корпоративного управления.
Abstract
В статье обоснована теория многоцелевого бухгалтерского учета – учетной системы, обеспечивающей разнообразные информационные потребности как внешних, так и внутренних пользователей, что требует пересмотра предмета, принципов и метода традиционного бухгалтерского учета. Доказана логика создания единого информационного поля как результата многовекторной реализации информационной функции современного бухгалтерского учета.Ключевые слова: бухгалтерский учет, многофункциональная учетная система, пользователи информации, корпоративное управление. = The theory of multipurpose accounting – the accounting system providing various information needs of both external and internal users requiring browsing the subject, principles and method of the traditional accounting has been justified in the article. The logic of forming the unified information field because of multi–vector implementation of infor-mation function of modern accounting has been proved. Key words: accounting, multifunctional accounting, users of information, corporative management.References
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