会计事项、准则公共领域与会计信息真实性  

Accounting Event、Public Domain of Accounting Standard and Truth of Accounting Information

作　　者：吴水澎[1] 刘启亮[2] 

机构地区：[1]厦门大学会计发展研究中心,361005 [2]武汉大学经管学院,430072

出　　处：《会计研究》2007年第6期26-32,共7页Accounting Research

基　　金：国家自然科学基金项目(项目批准号:70672101和70672066);教育部新世纪优秀人才支持计划项目(NCET-04-0591)的阶段性成果之一

摘　　要：本文从解剖会计准则和会计事项入手,分析了针对会计事项的会计准则配置格局及其内生性变迁,基于此,借助西蒙关于理性的若干重要见解,通过探讨会计准则本身存在的"公共领域",本文研究发现会计信息的真实性是基于程序理性与结果理性二者的融合,会计信息真实性的实践内涵体现为程序理性与结果理性二者的并行。Through anatomizing accounting standards and accounting events,this paper analyses the allocation structure of accounting standards aiming at accounting events,and its endogenous evolutions.On the basis,by virtue of Simon's rationality opinions,it concludes that the truth of accounting information is mixture of procedural rationality and rationality of outcome,through probing the public domain of accounting standards.Moreover,it is parallel importance of procedural rationality and rationality of outcome for accounting information practically.

关 键 词：会计事项 会计准则 公共领域 会计信息真实性 

分 类 号：F233[经济管理—会计学]