会计真实之法学借鉴

Juristic Analysis on the Accounting Truthfulness

会计真实不仅是会计理论问题,也是一个重大社会问题。文章采用法学分析方法,借鉴司法诉讼中的实体真实与程序公正之法学理论,对比从会计信息使用人、编制人提出的会计真实标准后,认为"结论可核"与"方法公开"才是会计真实之现实标准,而报表日价格与改进后的报表附注,是实现结论可核与方法公开的现实途径。

The accounting truthfulness is not only an accountancy theory problem, but also an important social problem. Based on the juristic analysis, legal theory of the substantial truthfulness and procedure fair in the judicial litigation, and contrasting the accounting truthfulness standard with the user and provider of the accounting information, we put forward accounting truthfulness standard, that is ＂ verif＇mble conclusion＂ and ＂ exoteric method＂. The date value of balance sheet and improved statement foot are approaches to ＂ verifiable conclusion＂ and ＂ exoterlc method＂.