论会计公允概念的逻辑问题

Logic of Fair Accounting Concept

会计公允概念的引入具有逻辑合理性。会计公允概念具有相对性、历史性、层次性、主观性,其中层次性包括起点公允、框架公允、过程公允、程序公允、结果公允,框架公允的逻辑地位最重要,对会计信息的公允性,具有根本性、全局性、稳定性和长期性的影响。

The introduction of fair accounting concept is logical. The concept of fair accounting has the character of relativity, historicity, hierarchy and subjectivity, and the hierarchy includes the fairness of beginning, frame, procedure, program and result. Frame fairness is most important in logic. It has fundamental, overall, steady and long term influence to the fairness of accounting information.