会计信息披露的“三层二重关系”

Three Layers and Dual Relation" Revealed in Accounting Information

随着科学技术的发展 ,经济运行的时空变化 ,必然引起会计信息在披露的内容、形式、规则等“三个层面”上由单一关系向“二重关系”转化。这些转化的二重关系 ,从内容层面上看 ,表现为财务信息与非财务信息等关系 ;从形式层面上看 ,表现为表内信息与表外信息等关系 ;从运行规则层面上看 ,表现为国家化和国际化的二重关系。文章对这“三层二重关系”存在的客观性。

With the development of science and technology and the change of space and time in economic development, 'the three layers', content, form and rule, etc, revealed in the accounting information will inevitably be caused to change from unitary relation to dual relation. The change dual relation, seen from the content layer, shows the relation between finance information and non-finance information and so on; seen from the form layer, shows the relation between in-form information and out-of-from information and so on; seen from the running rule, shows the dual relation between domesticizition and internationalization. The article tries to analysis the objectivity, dependence, and transformation that exist in the 'three layers and dual relation'.