摘要：System and cybernetic approach to the development of fundamental principles of accounting has been applied as well as its peculiarities and expediency of application in this aspect have been determined in the article. The peculiarities of accounting as an information and communication system and the necessity of conducting research in this area have been determined. Innovation approach to considering accounting as an information and communication system has been presented. The procedure of accounting communication process has been described. The set of rules in the context of stages of accounting communication process have been worked out. The information accounting flows in the context of their classification features have been described. Data generated from the worked out approaches are the bases for eliminating the entropy peculiar for this interaction process.
关键词：communication process; communicator; recipient; organization communications of the accounting type
其他关键词：communication process;communicator;recipient;organization communications of the accounting type
