摘要
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 objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule. This article, through historical review on the objective of accounting rule setting, considers that “neutrality of information” is the fundamentality of accounting value and “economic consequences” is intrinsic characteristic of accounting. The objective of accounting rule setting should integrate the two aspects of “neutrality of information” and “economic consequences”. In accounting recognition and measurement, “zero economy consequences” of accounting information should be kept, that is, “neutrality of information should be kept. In accounting reporting, we should consider the different information requirements of the stakeholders and enable the disclosed accounting information to satisfy the need that they realize their own economic interests but the accounting information itself still is neutral.
出处
《会计研究》
CSSCI
北大核心
2004年第6期11-16,共6页
Accounting Research
基金
国家自然科学基金项目 (项目批准号 :70 10 2 0 0 5 )的研究成果
