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真实性是会计信息的生命,没有真实性会计信息的相关性就会削弱,严重的还会贻害社会和广大公众,损害广大利益相关者的利益。会计核算决定了会计信息质量,为了提高会计信息质量和加强会计信息的真实性、可靠性、相关性,企业应按照新会计准则规定,以实际发生的交易或事项为依据进行会计确认、计量和报告,如实反映符合确认和计量要求的各项会计要素及其它相关信息,保证会计信息真实可靠、内容完善。
Authenticity is the life of accounting information. Without truth, the relevance of accounting information will be weakened. Seriously, it will also harms the society and the public at large and damages the interests of the majority of stakeholders. Accounting to determine the quality of accounting information, in order to improve the quality of accounting information and strengthen the authenticity, reliability and relevance of accounting information, enterprises should be based on the new accounting standards, based on the actual transactions or events for accounting verification, measurement and The report faithfully reflects the various accounting elements and other relevant information that meet the requirements for confirmation and measurement, ensuring that the accounting information is truthful and reliable and the content is complete.