现代会计核算工作的主观与客观世界--一个文化研究视角

The Subjective and Objective World of Modern Accounting Work——A Perspective of Cultural Studies

经济越发展,会计越重要,这已经成为共识。从近年会计改革与发展的历程来看,会计核算上的主观性正在逐渐挤压客观性的空间,现代会计正在走入一个越来越主观的世界。但是,主观上的偏重会影响会计的科学性,为保证会计信息的客观可信,未来的会计处理必将步入一个主客观并重的世界。

The more the economy develops,the more important the accounting has become.From the course of ac原counting reform and development in recent years,the subjectivity of accounting is gradually squeezing the space of ob原jectivity.Modern accounting is moving into an increasingly subjective world.However,the subjective bias will affect the scientific nature of accounting,and in order to ensure the objectivity and credibility of accounting information,the fu原ture accounting process will enter a world of both subjective and objective.