论财务会计的"界"

本文从财务会计信息的提供者和使用者两方面分析，认为财务会计是有“界”的，即财务会计的核算及提供会计信息应限定在一定的范围和界限之内．确定我国财务会计的“界”，应贯彻可验证性原则、成本收益原则、安全运营原则和有用性原则．其改革的目标是让历史告诉未来，使财务会计提供真实、原始的会计信息，提高信息使用者的决策有用性．

On the boundary of financial accounting

On the analysis of the supplier and user of accounting information, the essay regards that the financial accounting has clear boundaries. The financial accounting and its information supply should be limited in certain area and boundary. To definite the boundary, we should follow the testable principle, the cost-income principle, safe operation principle and applicability principle. The objection of reform if is to make the financial accounting provide true original information and improve the decision's accurate.