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KMID : 0615219880130010237
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Journal of Kwangju Health
1988 Volume.13 No. 1 p.237 ~ p.258
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A Study on the Evaluation of Imformation Accounting
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鄭泰鍾
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Abstract
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Accounting evaluation is to measure economic value basically as one of the most important problems of accounting. The size of utility of accounting information offered to the users of information should be measured so that accounting may evaluate its achievement through the actual affairs.
As accounting aims to provide the users of accounting information with the one useful for rational decision making through its function, the actual affairs of accounting should be evaluated according to the degree of accomplishing the purpose of accounting.
Accounting should select concept suitable for the purpose of its use among various one because. it should provide various measures with information useful for the rational decision making. As the standard of evaluation is different each ether, not only the measures offered by the result of evaluation but also the decision making properly used will be different.
But the standard of evaluation of accounting information suitable for decision making of the users of accounting information should be selected on the basis of decision making model for the users of accounting information, which it is quite impossible to requlate clearly.
Accordingly, accounting should measure all of the value of various different concepts of evaluation object, and provied the users of accounting information with the system of accounting reports offering accounting information suitable for decision making.
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