| 会计准则与会计信息的内生逻辑关系 |
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| 引用本文： | 李奇凤,刘启亮.会计准则与会计信息的内生逻辑关系[J].河北经贸大学学报,2005,26(3):78-82. |
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| 作者姓名： | 李奇凤 刘启亮 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 基金项目： | 本文系陈汉文教授主持的教育部人文社会科学重点研究基地2002-2003年度重大研究项目(项目批准号:02JAZID630008)的阶段性成果 |
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| 摘 要： | 本文根据会计准则的内生变迁,从相对真理观角度阐述了会计信息真实性的相对性。结合程序理性和结果理性,通过细分会计事项和会计准则,发现会计信息的真实性、真实会计信息的性质均与会计准则存在内生的逻辑关系。
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| 关 键 词： | 会计准则 会计事项 会计信息 真实性 |
| 文章编号： | 1007-2101(2005)03-0078-05 |
| 修稿时间： | 2005年3月28日 |
The Endogenous Logical Relations between Accounting Standards and Accounting Information |
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| LI Qi-feng,LIU Qi-liang.The Endogenous Logical Relations between Accounting Standards and Accounting Information[J].Journal Of Hebei University Of Economics and Trade,2005,26(3):78-82. |
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| Authors: | LI Qi-feng LIU Qi-liang |
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| Abstract: | Based on the endogenous transition of accounting standards, this paper explores the relative truthfulness of accounting information in the perspective of relative truth. In combination with procedural rationality and outcome ration ality, the segmentation of accounting events and standards indicates that there exist endogenous logical relations between accounting standards and the truthful ness of accounting information and the nature of true accounting information. |
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| Keywords: | accounting standards accounting events accounting information truth fulnessm |
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