会计真实的基本含义是指会计行为主体严格遵循会计规则,以实际发生的交易或事项为依据,如实反映单位的财务状况、经营成果和现金流量。我国会计信息严重失真的现状和《会计法》的修改使得这一问题又成了近些年会计理论研究的热点。大家在探讨中取得了一些共识,其中某些观点逐渐 The basic meaning of accounting truth means that the main body of accounting behavior strictly follow the accounting rules, based on the actual transactions or events, faithfully reflect the unit’s financial position, operating results and cash flow. The serious distortion of accounting information in our country and the amendment of “Accounting Law” make this issue become the focus of accounting theory research in recent years. We have made some discussions in the discussion, some of which gradually