БУХГАЛТЕРСКИЙ УЧЕТ КАК ВАЖНЕЙШАЯ ИНФОРМАЦИОННАЯ СИСТЕМА В УСЛОВИЯХ ГЛОБАЛИЗАЦИИ

Abstract

In article intrinsic attributes of the information are analyzed, its role in a today's society is defined. Modern accounting is considered as information system in which by its nature information asymmetry is inherent. On a background of numerous examples of falsification of the data of accounting and the consequences connected to it attempt to define key aspects of its further development is made.