会计信息中立性探讨

A Probe into the Neutrality of Accounting Information

会计信息中立是市场经济的客观要求。在经济活动中 ,财务报表资料必须是可靠、真实、中立 ,才能使市场的作用得以有效发挥。这就要求会计人员在制定和实施会计准则时不偏不倚 ,不受任何偏见的影响 。

The neutrality of accounting information is the objective requirement of market economy.In the economic activities,financial reports must be reliable,authentic and neutral so as to ensure an effctive role of market mechanism.Therefore accounting personnel must keep a neutral standpoint without being influenced by any prejudice when making and carrying out accounting standards in order to provide the right information for the users.