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财务会计:由理想到现实--兼论会计信息的相关性与可靠性
引用本文:盖地,郑伟.财务会计:由理想到现实--兼论会计信息的相关性与可靠性[J].财经科学,2006(6):117-124.
作者姓名:盖地  郑伟
作者单位:1. 天津财经大学商学院,天津,300333
2. 山东经济学院,济南,250014
摘    要:理想状态下的财务会计具有高度确定性特征,并以现值会计为主要模式,但因其过于单纯也使财务会计成为一种固定程式而失去其存在价值.随着放宽对理想环境的假设而回归现实,财务会计面临诸多两难选择.本文认为,面对我国现实环境,财务会计的发展不应使其陷入力所不及的窘境,因此,以受托责任为主的会计目标、以可靠性为首要信息质量特征和以历史成本为主体的计量模式应是我国较长时期内财务会计的主流.

关 键 词:财务会计  确定性环境  不确定性环境  可靠性  相关性
文章编号:1000-8306(2006)06-0117-08
收稿时间:2006-04-20
修稿时间:2006年4月20日

Financial Accounting: from Ideality to Reality
Gai Di,Zhengwei.Financial Accounting: from Ideality to Reality[J].Finance and Economics,2006(6):117-124.
Authors:Gai Di  Zhengwei
Abstract:Under ideal condition, financial accounting is highly celtoJn in character and its main pattern is based present value accounting. However, because of its over - simplicity, financial accounting becomes a fixed procedure and loses its worthiness. When its ideal assumptions are relaxed and it retttrns to the reality, financial accounting faces many dilemmas. This paper argues that facing the real economic environment in China, the development of financial accounting should avoid being trapped in the plight that it could not cope with. Therefore, the mainstream of financial accounting in China in the long run should be the accounting pattern with its accounting objective being entrusted responsibilities, its primary information quality being stability, and its main subject being historical costs.
Keywords:financial accounting  certain condition  uncertain condition  stability  relativity
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