In this thesis , to improve value management in enterprise , a new concept called information resource integration ( iri ) is presented , and relevant theory is discussed simultaneously . the primary discussion in the thesis is just to provide a completely new way to improve and develop the existed traditional accounting . the breakpoint in the thesis is just the insufficiency of traditional accounting and a new concept framework is built to provide a theoretical supply for the de sign of process of iri 本文以在即将到来的信息时代会计将为新的经济管理手段?信息资源整合所取代的必然性和必要性为起点，论述了由会计过渡到信息资源整合的历史发展趋势，根据历史发展的客观规律对会计的未来发展进行合理的预测，通过对信息资源整合相关的基本理论问题的初步探讨，初步构建信息资源整合的理论框架，为信息资源整合系统的设计运行提供基本的理论依据，在此基础上设计探讨相关的程序和方法。
