试议财务会计信息的市场性

On the Market Feature of Financial Accounting Information

“财务会计学”内容与体系的构建,直接关系到“财务会计信息提供者”的培养,也关系到财务会计信息的质量。应根据市场的需要,构建“财务会计学”的内容与体系。财务会计信息提供者必须牢固树立“市场性、合规性、真实性”财务会计信息的整体观念。

We should establish the contents and system of the 'Financial Accounting' according to the demand of the market. The financial accounting information suppliers should fitmly set up the financial accounting information integration idea of 'market feature, matching the rules feature and reliability feature'.