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谈会计信息失真的责任

On the responsibility of accounting information distorting and misrepresentation
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摘要 会计的"真实性"分析 (1)"会计资料的真实性"不是客观真实性 追求反映内容的真实性,要求会计像镜子反映物体一样,如实反映实际经济生活的内容,是根本做不到的.因为会计的反映要受自身方法的局限,有目的、有选择地反映,核算什么以及核算的详细程度,要看信息的有用性、成本等多种因素.会计从不追求无用的真实,更关心的是会计信息的有用性.
作者 尹桂凤
机构地区 长春大学
出处 《中国审计》 北大核心 2002年第4期30-31,共2页 China Audit
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