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《财务与会计》2001年第6期刊登了《会计职业判断在〈企业会计制度〉中的体现》一文,笔者认为,除文中已述内容外,会计职业判断还体现在以下几方面:一、会计职业判断在会计核算原则中的体现1、相关性原则与可靠性原则《企业会计制度》(以下简称《制度》)第11条(三)中规定:“企业提供的会计信息应当能够反映企业的财务状况、经营成果和现金流量,以满足会计信息使用者的需要。”这一规定既体现了可靠性,即能够反映企业的财务状况、经营成果和现金流量;也体现了相关性,即满足会计信息使用者的需要。然而相关性与可靠性有时会发生矛盾,如何协调与
The sixth issue of “Finance and Accounting” published the article titled “Accounting Professional Judgment in Enterprise Accounting System” in 2001, the author believes that, in addition to the contents described in the text, the accounting profession judgment is also reflected in the following aspects: First, The Accounting Professional Judgment in the Accounting Principle 1, Relevance Principle and Reliability Principle The “Enterprise Accounting System” (hereinafter referred to as “the system”) Article 11 (3) stipulates: “The accounting information provided by the enterprise should be able to reflect The financial status of the company, operating results and cash flow to meet the needs of users of accounting information. ”" This requirement reflects the reliability, that is, to reflect the financial status of the business, operating results and cash flow; also reflects the relevance , That is to meet the needs of accounting information users. However, sometimes the correlation between the reliability and conflict, how to coordinate and