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会计信息作为一种信息,具有信息的一般特征,而作为一种经济信息,会计信息又具有它自己特有的特征。我们研究会计信息,不仅要了解会计信息作为信息的一般特征,更重要的是要掌握它作为一种经济信息的基本特征,从而为我们更好地认识会计信息,进而充分、合理地利用会计信息提供科学的指导。本文所论述的将是会计信息作为一种经济信息的基本特征。一、会计信息的真实性会计信息的真实性是指按照资金运动的特征及其变化规律,对客观存在的资金运动所做的真正客观的描述。它包括以下三个方面:1、会计信息必须是对资金运动完全客观的描述,而不能介入人们的主观评价;
Accounting information as a kind of information, with the general characteristics of information, and as an economic information, accounting information has its own unique characteristics. We study accounting information, not only to understand the general characteristics of accounting information as information, more importantly, to grasp it as a basic feature of economic information, so as to better understand our accounting information, and then full and reasonable use of accounting information Provide scientific guidance. Discussed in this article will be accounting information as a basic feature of economic information. First, the authenticity of accounting information The authenticity of accounting information refers to the objective and objective description of the objective existence of capital movement in accordance with the characteristics of the movement of funds and its changing rules. It includes the following three aspects: 1, accounting information must be a completely objective description of the capital movement, and can not be involved in the subjective evaluation of people;