摘要
由于会计准则本身的不完善性,使得企业财务报表编制者和独立审计师不可避免地会遇到会计准则规定与企业交易事项的经济实质不一致的情况,这直接导致会计核算及财务报告表述的“合法性”和“公允性”的冲突问题。本文讨论了导致冲突的两方面原因及理论界关于合法性与公允性关系的认识,并分析了我国对于该问题的会计政策现状。因为会计报袁不能总做到既合法又公允,注册会计师发表审计意见往往处于两难境地,所以确定二者的优先性对于明确我国的审计目标是至关重要的。
Because accountant criterion itself not imperfectness,which makes the enterprise finance report editor and indepen- dent auditor inevitably run into accountant criterion incompatible with economical substance of the enterprise transaction item.This directly causes the conflict between validity and justness of accounting and financial report expression.This paper has discussed two masons of the conflict as well as theorists' recognition of the relationship between justness and valiuty,and analyzed fiscal pol...
出处
《湖南农机》
2007年第3期123-124,128,共3页
Hunnan Agricultural Machinery
