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| 会计信息中立性探讨 | |
| 引用本文： | 喻肇敏. 会计信息中立性探讨[J]. 长沙理工大学学报(社会科学版), 2001, 16(1): 57-59 |
| 作者姓名： | 喻肇敏 |
| 作者单位： | 长沙交通学院工商管理系!湖南长沙410076 |
| 摘 要： | 会计信息中立是市场经济的客观要求。在经济活动中 ,财务报表资料必须是可靠、真实、中立 ,才能使市场的作用得以有效发挥。这就要求会计人员在制定和实施会计准则时不偏不倚 ,不受任何偏见的影响 ,为信息的使用者提供有用的会计信息 |
| 关 键 词： | 会计信息 中立性 委托人 会计准则 |
A Probe into the Neutrality of Accounting Information |
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| YU Zhao min. A Probe into the Neutrality of Accounting Information[J]. Journal of Changsha University of Science & Technology, 2001, 16(1): 57-59 | |
| Authors: | YU Zhao min |
| Abstract: | The neutrality of accounting information is the objective requirement of market economy.In the economic activities,financial reports must be reliable,authentic and neutral so as to ensure an effctive role of market mechanism.Therefore accounting personnel must keep a neutral standpoint without being influenced by any prejudice when making and carrying out accounting standards in order to provide the right information for the users. |
| Keywords: | accounting information neutrality clients accounting standards |
| 本文献已被 CNKI 维普 等数据库收录！ | |