会计准则与会计信息的内生逻辑关系

Abstract

本文根据会计准则的内生变迁,从相对真理观角度阐述了会计信息真实性的相对性。结合程序理性和结果理性,通过细分会计事项和会计准则,发现会计信息的真实性、真实会计信息的性质均与会计准则存在内生的逻辑关系。

Based on the endogenous transition of accounting standards, this paper explores the relative truthfulness of accounting information in the perspective of relative truth. In combination with procedural rationality and outcome ration ality, the segmentation of accounting events and standards indicates that there exist endogenous logical relations between accounting standards and the truthful ness of accounting information and the nature of true accounting information.