摘要
本文试图探讨会计的文化意义。我们都公认会计是一个经济信息系统,会计信息如产品与劳务的成本信息。一个主体(企业)的财务状况与业绩信息,在很大程度有助于管理层、投资人和债权人作出有用的决策。然而,本文指出并作出论断,这些信息常常向市场和社会传递一种十分重要的文化观念即真实与公允的观点或"诚信"意识。
This paper attempts to study the cultural significance of Accounting. We all recognized that accounting was a economic information system. Accounting information such as'Cost of goods or services, financial position or performance of an entity (an enterprise) provided by'accounting system largely to help Decision usefulness marking by management, investor and creditor. However, this paper indicates and concludes that these information are often communicated a very important cultural ides: 'True and fair'view point or'Honest and trust'concept to market and society.
出处
《会计研究》
CSSCI
北大核心
2012年第8期3-7,96,共5页
Accounting Research
