关于会计信息几个问题的探讨

On the Issues of Accounting Information

论述了会计目标与会计信息功能两者之间的相互联系。会计信息的功能是由会计目标决定的,而会计目标又取决于现代会计所处的客观经济环境,从而得出会计信息最根本的功能是协调经济利益关系这一结论。为保证会计信息功能得以实现,必然要求会计信息符合一定的质量要求,即可靠性、相关性和合法性。进一步分析了我国会计信息失真的原因,并提出了应采取的根本对策。

Functions of accounting information rely on the objectives of financial reports,which are determined by the objective economic environments of current accounting.A conclusion is reached by the relation between the information functions and the objectives that the basic function of accounting information is to coordinate the economic benefit relations involved by investors,creditors,authorities,other information users and managers.Accounting information should meet quality requirements including relevance,reliability and legality.The causes for making accounting information not be true are analysed and appropriate measures are proposed.