提高会计收益真实性的两种思路  

Two Thinkings about Promoting the Reality of the Accounting Profit

作　　者：吴华茵[1] 胡洪杰 

机构地区：[1]中国人民银行南京区行,江苏南京210004 [2]江苏华泰证券有限责任公司资产管理部,江苏南京210004

出　　处：《云南财贸学院学报》2001年第1期68-71,共4页Journal of Yunnan Finance and Trade Institute

摘　　要：在现代会计学中 ,收益的确定及计量问题是会计理论所要探讨的主要问题。这不仅因为收益计量理论中至今还存在着许多悬而未决的问题 ,而且还因为收益计量在整个会计计量理论中处于核心地位。从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。In the modern accounting,the definition of the accounting profit and the quantification are two main topics to be discussed in the accounting theory.It is not only because there are still a lot of problems unresolved in the theory of the profit quantification,but also because the profit quantification is in the core position in all the theories of the accounting quantification.So it is very instructive for the practical theories to probe into the reality of the accounting profit from the defects of the accounting theories and the methods.

关 键 词：真实性 现金流动制 实收益 会计收益 收益确认模式 权责发生制 收付实现制 收益计量 

分 类 号：F230[经济管理—会计学]