本文认为,会计公正一直是会计理论与会计实践所致力追求的目标,其内在机制也在随着会计方法及其手段的日臻成熟而变得愈加规范有效,与此同时,现实经济在深度与广度上的拓展,对构建会计公正的实现机制也愈加变得迫切。 This paper argues that accounting fairness has always been the goal pursued by accounting theory and accounting practice. Its internal mechanism is becoming more and more effective with the maturity of accounting methods and means. At the same time, On the expansion of the realization of the construction of accounting impartiality mechanism has become more and more urgent.