会计信息的程序真实抑或结果真实  

On the Truthfulness of Accounting Information:Procedural Truthfulness or Outcome Truthfulness

作　　者：蔡传里[1] 胡玉可[2] 许家林[3] 

机构地区：[1]东莞理工学院工商管理学院,广东东莞523808 [2]江西财经大学会计学院,江西南昌330013 [3]中南财经政法大学会计学院,湖北武汉430070

出　　处：《当代财经》2009年第7期98-104,共7页Contemporary Finance and Economics

基　　金：国家自然科学基金项目"基于循环经济理念的社会责任会计体系创新研究"(70872110);国家自然科学基金项目"会计规范全球协调与趋同中的根本性问题研究"(70672115)

摘　　要：真实性是会计信息透明度最基本的质量要求。会计信息的真实具有相对性、动态性和结果评价的主观性等特点,而且过分强调结果理性会诱导管理当局操纵会计信息披露以达到预定的结果。会计规则制定权合约安排实施要遵循程序理性,而法律实践追求程序公正,会计信息真实性是遵循程序理性观的真实性。因此,会计信息的真实性应建立在"程序理性为主,结果理性为辅,两者相互促进"的观念之上。Truthfulness is the fundamental quality requirement of the transparency of accounting information. The truthfulness of accounting information possesses such characteristics as relativity, dynamic property, and subjectivity in evaluating the results. Besides, over-emphasizing the rationality of the results may induce the management authorities to manipulate the publicity of accounting information so as to reach the expected results. The contractual agreement on the fights of accounting standard formulation requires implementing the standards in accordance with the procedural rationality, while legal practice seeks the procedural justice. The truthfulness of accounting information should follow the truthfulness of the procedural rationality. Therefore, the truthfulness of accounting information should be established on the basis of the concept of giving priority to procedural rationality and complemented with outcome rationality, both of them promoting each other.

关 键 词：会计信息真实性 程序真实 结果真实 

分 类 号：F234.4[经济管理—会计学]