摘要
客观事物是不断变化、发展的,会计对象又存在着大量的模糊性和不确定性,而人的知识是相对的,其认知是有限理性的。这就决定了不能直接用客观事物作为判断会计信息是否失真的标准。而依据会计标准生产出的会计信息,其真实性也只能是相对于标准的真实性。因此,从会计学的理论属性看,它不是一门精算科学,会计信息的真实性只能是相对的、动态的。
Objective things are developing and changing ceaselessly. There is a great deal of vagueness and uncertainty with accounting object. Meanwhile human knowledge is relative and his capability of knowing is also limitedlly rational. Thus, objective things can's be used directly as a standard to judge whether accounting information is misleading or not. Furthermore,the reality of accounting information produced according to accounting standard is only relatively real. Therefore, in the light of the attribute of accounting theory,accounting is not a science with accurate caculation, so the trueness of accounting information can only be relative and dynamic.
出处
《财经研究》
CSSCI
北大核心
2003年第6期72-76,共5页
Journal of Finance and Economics
