基于应计可靠性的资产负债表重构  

Reconstruction of Balance Sheet Based on Accrual Reliability

作　　者：唐松莲[1] 

机构地区：[1]华东理工大学商学院,上海200237

出　　处：《上海立信会计学院学报》2009年第6期49-52,共4页Journal of Shanghai Lixin University of Commerce

基　　金：教育部人文社会科学青年项目(06JC630021)

摘　　要：通行的应计制会计下,应计项目的可靠程度可能是会计盈余信息是否真实的关键。区别于传统资产负债表按照流动性高低进行排列,在分析应计项目可靠性高低的基础上,按照可靠性的高低对资产负债表进行重构,使会计信息使用者可以更好地解读应计项目的可靠性及各类会计信息的真实性。Generally speaking, under accrual accounting, the reliability of accrual components may be the key factor to reality of earnings. Different from the traditional balance sheet which ranks items according to liquidity, the reconstructed balance sheet ranks on basis of the reliability of accruals, so that the accounting information users can better interprete the reliability and reality of accounting information.

关 键 词：可靠性 资产负债表 会计信息 应计项目 

分 类 号：F23[经济管理—会计学]