Information Resource Accounting Research

Author: Hu Yuanyu
Publisher:
Publish Date: 2005-06-01
Features: The overall concept of "Information Resource Accounting" is completed around the main line of accounting activities for information resources. The logical starting point for the research on information resource accounting is its research objective, which is to establish effective and feasible accounting methods for information resources, improve the accounting theory of information resources, and guide accounting implementation. The book proposes that in today's rapidly developing information economy, where the growth rate of the information industry's output value exceeds that of agriculture and industry in many countries, accounting, which primarily uses monetary as a measurement index to reflect economic activities, focusing only on material products as its object, does not align with the realities of financial work. This book first proposes that the theoretical foundation of information resource accounting is the "New Economy" growth theory and the accounting development theory; second, it clearly defines the cost concept of information resources, discusses the classification and composition of information resource costs, and explains the production cost and service cost of information resources using graphical methods, studies the cost attributes of information resources, and introduces the accounting methods of information resource costs through examples. Third, it conducts a comprehensive design of the implementation methods for information resource accounting reports and related information disclosure, outlines the overall concept of benefit evaluation and analysis of information resources, and plans the overall operation of information resource management.