会计信息真实性:基于“法律真实说”的理性思考  

The Truth of Accounting Information: A Rational Thought Based on "Legal Truth Theory"

作　　者：蒋尧明[1] 

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《财经理论与实践》2005年第5期18-23,共6页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金资助项目(05BJY017)

摘　　要：会计信息真实性的本质是一种法律真实,它以客观真实为基础,但又有别于客观真实;它侧重于程序真实,是遵循程序理性的结果。因此,会计标准是衡量会计信息真实性的直接依据,而客观真实一般不能直接作为判断会计信息真实性的标准。法律真实是客观真实和价值判断的统一体,且具有不同的等级和层次。The accounting information＇s truth is a kind of legal truth in nature, It is based on the objective truth, but different from it. It puts emphasis on the truth of procedure, and is the result of abiding by it. Therefore, the truth of accounting information can be measured by accounting criterion directly, while objective truth can＇ t play the role. Accounting criterion is the integrity of objective truth and value judgement. What＇s more, it has different classes and levels.

关 键 词：会计信息 真实性 法律真实说 客观真实说 会计标准 

分 类 号：F230[经济管理—会计学]