本文从“认识”角度出发,按照会计信息生成方式和依据准则与否可以将会计信息分为两类:其一是认识对象,即为经济业务的实质,称为内在信息,兼具稳定性和真实性;其二是认识结果,是人类认识的反映结果,为了反映内在信息而存在,可以直接被人们直接获取,称为外在信息。 This article from the “understanding ” point of view, in accordance with the accounting information generation method and based on criteria or accounting information can be divided into two categories: one is the object of understanding, that is, the essence of economic business, known as intrinsic information, both stable Sexuality and authenticity. The second is to recognize the result, which is the result of human cognition. In order to reflect the intrinsic information, it can be directly acquired by people and is called external information.