| 试论"真实与公允"理念及其对我国的启示 |
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| 引用本文： | 王清刚.试论"真实与公允"理念及其对我国的启示[J].商业经济与管理,2006(4):59-63. |
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| 作者姓名： | 王清刚 |
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| 作者单位： | 中南财经政法大学,湖北,武汉,430073 |
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| 摘 要： | “真实与公允”在欧美会计中是一个至关重要的理念,是国际会计准则理事会研制和评价国际财务报告准则的指导思想,也是主体选择会计政策、进行会计处理和编制财务报告的依据。研究和推广这一理念,能够引导会计信息各项质量特征的提高,推进财务报告编报目标的实现,对我国会计理论与实务都有重要价值。
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| 关 键 词： | 真实与公允 会计信息质量 财务报告 |
| 文章编号： | 1000-2154(2006)04-0059-05 |
| 收稿时间： | 12 19 2005 12:00AM |
| 修稿时间： | 2005年12月19 |
Research on the True and Fair View and Its Inspiration for China |
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| Wang Qing-gang.Research on the True and Fair View and Its Inspiration for China[J].Business Economics and Administration,2006(4):59-63. |
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| Authors: | Wang Qing-gang |
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| Institution: | Zhongnan University of Economics and law, Wuhan 430073, China |
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| Abstract: | True and fair view has an important influence on European and American accounting.IASB also regards it as the philosophy and ethics to revise and set up IAS/IFRS.The view also provides a reasonable basis for entities to recognize and measure transactions,prepare financial statements and improve quality characteristics of the financial information etc.The study of the ethics has high value for Chinese accounting research. |
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| Keywords: | True and Fair qualitative characteristics of financial information financial reporting |
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