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真实性是会计信息透明度最基本的质量要求。会计信息的真实具有相对性、动态性和结果评价的主观性等特点,而且过分强调结果理性会诱导管理当局操纵会计信息披露以达到预定的结果。会计规则制定权合约安排实施要遵循程序理性,而法律实践追求程序公正,会计信息真实性是遵循程序理性观的真实性。因此,会计信息的真实性应建立在“程序理性为主,结果理性为辅,两者相互促进”的观念之上。
Authenticity is the most basic quality requirement of accounting information transparency. The authenticity of accounting information has the characteristics of relativity, dynamism and subjectivity of outcome evaluation. Too much emphasis on result rationality will induce management to manipulate accounting information disclosure to reach the expected results. The implementation of the contractual arrangements of making accounting rules is subject to the procedural rationality, while the legal practice pursues the procedural fairness. The authenticity of the accounting information follows the truth of procedural rationality. Therefore, the authenticity of accounting information should be based on the notion of “procedural rationality and consequent rationality, and mutual promotion”.