浅析重要性原则在会计准则中的具体运用

On Application of Principle of Materiality in Accounting Standards

重要性要求是会计信息质量的一项基本要求,在会计理论与实务中有着十分广泛的运用。运用重要性原则,有利于把握住问题的实质,抓住关键点,最终实现"较小的成本、较大的效益"的目的。本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。

The Importance of materiality requires is a basic requirement. The application of principle of materiality can help us get to the core and key point of the matter and realize ultimately the purpose of Less cost, more benefit. The paper deals mainly with the application of principle of materiality in the setting of accounts, selection of accounting process and disclosure of accounting information etc.