关于管理层意图因素一般而言,会计是对过去某项交易事项的结果进行确认和计量。在大多数情况下,对于一项意图(intention)往往不进行会计处理,例如当企业管理层有意图购买一项资产时,并不能仅仅根据购买的意图而立即会计确认为一项资产。然而在我国现有会计规范中的一些特殊情况 About the Intention of Management In general, accounting is the result of a transaction in the past to confirm and measure. In most cases, there is often no accounting treatment for an intention. For example, when an enterprise management intends to purchase an asset, it can not immediately be recognized as an asset based solely on the intent of the purchase. However, some special cases in the existing accounting norms in our country