论会计真实的理想目标与现实标准——会计学与法学双重视角的解释

Ideal Goals and Practical Standards of Accounting Truth

会计真实的基本含义是指会计行为主体严格遵循会计规则 ,以实际发生的交易或事项为依据 ,如实反映单位的财务状况、经营成果和现金流量。所以要以辩证唯物主义认识论为指导 ,从法学逻辑出发 ,来认识会计真实的理想目标是客观真实 ,现实标准是法律真实 。

The implication of accounting truth is that accountanting works strictly in accordance with accounting law on the basis of the actual transactions and events to reprent the fianancial conditions, operation results and flow of cash faithfully. The ideal goal of accouting truth is an objectivity whereas the standards of accounting truth are legal truth. In this paper the authous analyse the problem of accountion truth in the view of accounting and law.