论会计中的“神话”

On the Accounting"Myths

在现代商品经济社会，随着会计地位的提高，有关它的“神话”越来越多。揭开会计中的某些“神话”，如会计主体的界限是清晰的，利润视同财富，财务报表定式是稳定的，复式簿记系统和历史成本计量模式是一座丰碑，对会计准则权威性的迷信，会计信息的效益远大于成本，等等。

The authors hold that more and more'myths'emerge with the accounting position rising in the society of current commodity economy.To reveal the secrets of the accounting 'myths',such as:(1)the dividing line of the main body of accounting being distinctive;(2)profit being treated as wealth;(3)the form of financial statements being stable;(4)double entry bookkeeping system and the quantitative patten of historical cost being a monument;(5)the blind faith in the authoritativeness of accounting postulates;(6)the benefit of accounting information being far more than the cost etc.,would be helpful to the development and further research of accounting.