会计确认的再认识及应用——基于事实判断和价值判断的认知论释义

Re-recognition and Application of Accounting Recognition: Based on the Interpretation of Fact Judgment and Value Judgment in the Cognitive Theory

本文以认知论中的事实判断和价值判断作为认知工具,对会计确认的定义和涵义进行了再认识。认知结果表明:会计确认是一个包含事实判断和价值判断的过程,这个过程可以细分为事实判断阶段、评价性价值判断阶段和规范性价值判断阶段,事实判断阶段决定会计信息的可靠性,评价性价值判断阶段决定会计信息的相关性,而规范性价值判断对前面的事实判断有着重要的影响。在此基础上,本文还对概念框架中的一些基础概念(如会计目标、会计信息质量特征、会计要素、有用性)给出了新的解释。对会计确认的再认识,不仅有利于使会计确认过程的真实性和丰富性得到更好地呈现和揭示,而且还有利于从细化的过程或环节入手,更好地做好会计确认工作。

The paper re-recognizes the definition and implications of accounting recognition by using of fact judgment and value judgment in the cognitive theory. The result shows that accounting recognition is a process containing both fact judgment and value judgment which can be further subdivided to fact judgment stage, evaluative value judgment stage and normative value judgment. The fact judgment stage and the evaluative value judgment stage determine the reliability and correlation of the accounting information respectively. The normative value judgment has great impact on the fact judgment. Guiding by this recognition, the paper reinterprets some basic definitions in the concept frame such as the goal of accounting, accounting information quality character, accounting factor, usefulness. The recognition of the accounting recognition enhances the authenticity and richness in the process of accounting recognition as well as facilitates the job of accounting recognition in the subdivide process.