摘要
本文通过对财务会计的基本特征分析,认为财务会计提供的信息是有限的,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。企业提供财务会计信息应遵循可验证性原则、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,提高信息的决策有用性。
On the analysis of the basic characteristics of financial accounting, the essay regards that the information supplied by financial accounting is restricted. The financial accounting and its＇ information supply should be limited in certain area and boundary. To supply the financial accounting information, 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.
出处
《山西财政税务专科学校学报》
2006年第1期38-42,共5页
Journal of Shanxi Finance & Taxation College
关键词
财务会计
会计信息
可验证性
决策有用性
Financial accounting
Accounting information
Testable
Decision applicability
