试论会计确认

Trial Talk on the Accounting Recognition

本文对会计确认的涵义、地位、阶段、基础和标准等作了简单的分析。会计确认在会计信息系统中居于重要地位 ,对会计信息的形成有关键性作用。会计确认分为初次确认、后续确认、终止确认三个阶段 ,每个阶段又要经过初始确认、再确认两个环节。

This paper briefly analyses the implication,importance,foundation and criterion of thd accounting recognition. The accounting recognition occupies an important place in the accounting information system and plays a key role in the formation of the accounting information. The accounting recognition can be broken into three stages i.e. initial recognition,subsequent recognition and de recognition.Each of these stages must go through two circles:initial recognition and re recognition. The foundation and criterion of the accounting recognition may vary and develop in accordance to the environmental changes.