| 会计信息质量特征“公允性”的重新解释 |
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| 引用本文： | 肖正再.会计信息质量特征“公允性”的重新解释[J].商业研究,2009(6). |
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| 作者姓名： | 肖正再 |
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| 作者单位： | 湘潭大学,湖南,湘潭,411105 |
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| 基金项目： | 湘潭大学校基金,湖南省社会科学基金 |
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| 摘 要： | 中外相关文献对会计信息质量特征"公允性"的解释和论证,基本上多采用"社会学方法或伦理学方法",导致其难以转化为可操作性的会计原则。因此,只有重新解释"公允性"质量特征,及其主要质量特征之间的统辖与被统辖的具体逻辑关系,才能为对外会计信息质量特征体系的改进提供理论依据。
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| 关 键 词： | 会计目标 会计信息 公允性特征 |
Reiteration on Fairness of Accounting Information Quality |
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| XIAO Zheng-zai.Reiteration on Fairness of Accounting Information Quality[J].Commercial Research,2009(6). |
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| Authors: | XIAO Zheng-zai |
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| Institution: | XIAO Zheng-zai (Xiangtan University,Xiangtan 411105,China) |
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| Abstract: | A comprehensive literature review finds that in the case of fairness of accounting information quality most explanations are based on the sociological method or ethics method,which make accounting principles rather practically difficult in operation.This paper reiterates the idiographic features of such fairness.In order to provide the theoretical basis for the improvement of external accounting information quality,it finds out the logical relationship between governing and being governed centering on the f... |
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| Keywords: | accounting objective accounting information fairness |
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