| | | | | 会计模糊性原因分析及治理对策 | | | 张根龙;张转玲 | | | 由于模糊论、契约论、社会经济环境、人类认识的局限性、会计本身等因素的影响,会计信息具有一定的模糊性。为提高会计信息的有用性,应从加强模糊会计理论研究、完善会计准则、重视充分披露原则、强化模糊概念和模糊方法在会计中的应用、对会计信息进行过滤处理。这对于我国加强会计模糊研究、完善会计准则、提高会计信息的质量具有一定的参考价值。
【作者单位】：西安工业学院管理系 陕西西安710032(张根龙);深圳大学人力资源管理系 广东深圳518060(张转玲)
【关键词】：模糊性;会计模糊性;会计假设
【分类号】：F230
【DOI】：cnki:ISSN:1008-018X.0.2006-03-009
【正文快照】：
模糊性是事物类属的不确定性,是事物所呈现出来的亦此亦彼性。会计模糊性包括两层含义:其一,在按历史成本核算时,会计核算所生成的数据在经济业务实际数据的上下波动;其二,在按公允价值计量属性下,由于市场价格的不断变化对会计要素计量和反映的相对准确性。会计模糊性的本质属性表现在:会计所反映的大多数经济事项是模糊事物,而带有模糊性的分类和汇总是加工会计信息的基本方法[1]。会计模糊性是导致会计信息失真的重要原因。一、会计模糊性的原因分析1.模糊论的影响会计核算过程是个非常复杂的过程,而复杂的事物是难以精确化的。按照模糊… | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | The Cause of Accounting Ambiguity and Correspondent Control Measures | | | ZHANG Gen-long~1;ZHANG Zhuan-ling~2(1.Department of Management;Xi'an Institute of Technology;Xi'an 710032;China;2.Department of Management;Shenzhen University;Shenzhen 518060;China) | | | Due to the impact of vague theory,contract theory,socio-economic environment,the limitations of human understanding and accounting itself,the information of accounting has a certain ambiguity.In order to enhance the use of accounting information,the author gives some advice such as strengthening the research of the vague accounting theory,improving accounting standards,paying attention to the principle of full disclosure,strengthening the concept of vague and ambiguous methods in the application of accounting,filtering accounting information,as well as expanding the areas of accounting reports,Which has some reference value to our vague accounting research,improving accounting standards and strengthening the quality of accounting information.
【Keyword】：ambiguity;accounting ambiguity;accounting assumptions |
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