对会计确认若干理论问题的思考

Abstract

对会计确认的含义、地位、阶段、基础和标准等问题作了简单分析。会计确认在会计信息系统中居于重要地位 ,对会计信息的形成有关键作用。会计确认分为初次确认、后续确认、终止确认三个阶段 ,每个阶段又要经过初始确认、再确认两个环节。会计确认的基础和标准应随着环境的变化而不断发展变化。

This paper discusses the meaning,importance,stages,foundation and criterion of accounting recognition.Accounting recognition is a key stage in the accounting information system.Accounting recognition is composed of primary recognition,subsequent recognition and derecognition,each of which has two stages:initial recognition and rerecognition.The foundation and criterion of accounting recognition will change according to the accounting environment.