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会计规则的制定目标是形成高质量会计规则的根本性决定因素。“信息中立”是会计价值的根本所在 ,而“经济后果”则是会计所固有的特征。会计规则的制定目标应该综合“信息中立”和“经济后果”两方面。在会计确认与计量上 ,应保持“信息中立” ,在会计报告上 ,应考虑利益相关者的不同信息需求 ,使所披露的会计信息能够满足他们实现自己经济利益的需要 ,但会计信息本身仍然是中立的。
The goal of accounting rules is to establish the fundamental determinants of high quality accounting rules. “Information neutrality” is the fundamental value of accounting, and “economic consequences” are the inherent characteristics of accounting. The goal of accounting rules should be integrated “information neutrality” and “economic consequences”. In accounting recognition and measurement, “information neutrality” should be maintained. In accounting reports, different information needs of stakeholders should be considered so that the disclosed accounting information can meet their needs for realizing their own economic interests, but the accounting information itself still Neutral.