CAJ | 학술논문

建立国家统一会计信息平台已经列入国家财政部“十二五”规划，成为今后几年一项重要的工作内容。基于会计信息化条件提出的公共信息会计理论恰好为建立这一平台提供了理论基础，并指明了平台构建的基本思路。按照公共信息会计理论，国家统一会计信息平台应成为一个覆盖全社会的经济信息处理系统和社会经济运行监控系统，从参与整个社会经济活动的各个微观会计主体获取经济活动信息，不仅完成经济活动的监控、经济活动信息的处理和报告，而且能够进一步提供国家宏观经济管理的信息支撑。
건입국가통일회계신식평태이경렬입국가재정부“십이오”규화，성위금후궤년일항중요적공작내용。기우회계신식화조건제출적공공신식회계이론흡호위건립저일평태제공료이론기출，병지명료평태구건적기본사로。안조공공신식회계이론，국가통일회계신식평태응성위일개복개전사회적경제신식처리계통화사회경제운행감공계통，종삼여정개사회경제활동적각개미관회계주체획취경제활동신식，불부완성경제활동적감공、경제활동신식적처리화보고，이차능구진일보제공국가굉관경제관리적신식지탱。
Establishing a unified accounting information platform has been included in ＂The Twelfth Five-Year Plan＂ of Ministry of Finance of China, and is an important task in the next few years. The public information accounting theory based on accounting informationization provides a theoretical basis for the establishment of the platform, and puts forward the basic ideas of establishing the platform. According to public information accounting theory, the unified accounting information platform should become an economic information processing system and social and economic operation monitoring system covering the whole society, which gains information from each accounting subject participating in economic activities. It is not only to monitor economic activities, process and report information, but also to further provide information for national macroeconomic management.