试论会计审计中的公允性原则  

On the Fairness Principle in Accounting and Auditing

作　　者：康德彬[1,2] 何亮[1,2] 曾建新 

机构地区：[1]西南财经大学研究生部 [2]中南工业大学工商管理系

出　　处：《税务与经济》1999年第1期67-70,共4页Taxation and Economy

摘　　要：一百多年来，公允性原则一直为国外会计审计理论和实务界重视，但对其内涵却一直未予以明确，使公允性原则在国外会计审计理论与实务中占有非常重要的地位，却并不实用，对实践缺乏指导意义。我国引入公允性原则时，也未能克服这一缺陷，公允性原则的确切内涵一直是困扰我国会计审计理务和实务界的一大难题。只有揭示出公允性原则的科学内涵。Abstract For the last one hundred years and more,the fairness principle is paid great attention to by the accounting and auditing in theory and practice.But its intension has not been defined yet.The fairness principle is not practical though it occupies an important place in the foreign accounting and auditing.The intension of fairness principle has been disturbing our accounting and auditing when it was introduced into our country.Only the scientific intension of the fairness principle is revealed,can it bring into play.

关 键 词：公允性原则 会计原则 审计准则 会计信息质量 

分 类 号：F233[经济管理—会计学] F239.221[经济管理—国民经济]