| 从美国判例入手探讨重要性遵循机制问题 |
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| 引用本文： | 訾磊,李世凤.从美国判例入手探讨重要性遵循机制问题[J].审计与经济研究,2008,23(5). |
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| 作者姓名： | 訾磊 李世凤 |
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| 作者单位： | 1. 中国人民大学,商学院会计系,北京,100872
2. 中南财经政法大学,会计学院,湖北,武汉,430060 |
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| 摘 要： | 美国法院在一些判例中诠释了重要性概念。这使我们得以探究重要性的遵循机制，并促使我们关注我国新的会计、审计准则体系的实施问题。
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| 关 键 词： | 重要性 判例 诠释 遵循机制 新准则 |
Implementation Mechanisms of Materiality——An Analysis on the Two Court Cases of U.S. |
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| ZI Lei,LI Shi-feng.Implementation Mechanisms of Materiality——An Analysis on the Two Court Cases of U.S.[J].Economy & Audit Study,2008,23(5). |
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| Authors: | ZI Lei LI Shi-feng |
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| Institution: | ZI Lei,LI Shi-feng(1.Department of Accounting of School of Business,Renmin University of China,Beijing 100872,China,2.School of Accounting,Zhongnan University of Economics , Law,Wuhan 430064,China) |
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| Abstract: | U.S.courts have given an authentic interpretation on the judgment of level of materiality under specific circumstances in some cases.Based on these cases,we try to seek the implementation mechanisms of materiality.We also pay attention to the possible implementation quality of the accounting and auditing standards of China promulgated in January 2006. |
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| Keywords: | materiality precedents interpretation implementation mechanisms new code |
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