会计上的重要性概念美国财务会计准则委员会(FASB)在第二号概念公告《会计信息的质量特征》中指出，“根据其周围所处的环境，财务报告中漏报或错报的项目，如果其大小到这样的程度，包含或者纠正该项目将很可能会改变或者影响一个依赖于该报告的有理性的人的判断，那么它就是 The Importance of Accounting The FASB states in the second concept bulletin, “Quality Characteristics of Accounting Information,” that "according to the circumstances surrounding it, the items that are not reported or misrepresented in the financial report, If it is sized to such an extent that the inclusion or correction of the item will most likely alter or affect the judgment of a rational person who relies on the report, then it is