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会计反映是会计工作的两项重要职能之一,也是一项非常复杂的系统性工作。我个人认为,会计反映至少包含三个层次的内容:第一层次是对原始经济业务活动的真实描述或记载;第二层次是对会计相关性因素(如环境、政策等)的披露和概括;第三层次是对整个会计工作的综合、归纳、分析和评价。基于这个思路,我们建立一个简单模型,希望通过对该模型各层次运作过程遇到的难点及解决措施的分析,推动会计反映能力的提高。
Accounting reflection is one of the two important functions of accounting work, but also a very complex and systematic work. Personally, I think accounting reflects at least three levels of content: the first level is the true description or record of the original economic business activities; the second level is the disclosure and generalization of the accounting related factors (such as the environment, policies, etc.) The third level is the overall accounting work, induction, analysis and evaluation. Based on this idea, we establish a simple model and hope to promote the improvement of accounting reflection ability through the analysis of the difficulties encountered in the operation of the various levels of the model and the solutions.