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现行会计理论以会计主体为基本假设,由此导致会计信息生产个体化的机制。本文从审计中常用的函证方法出发,列示了能够实施函证程序的会计科目和账户余额,引出了会计主体,指出现行会计核算方法存在的问题,并从社会角度上探讨会计主体。从社会角度出发,会计主体有所改变,会计信息生产社会化成为可能,从而能够实现会计信息的真实性、完整性、及时性、对称性。
The current accounting theory takes the accounting subject as the basic assumption, which leads to the individualized mechanism of accounting information production. This paper starts from the commonly used method of auditing, lists the accounting subjects and account balances that can implement the certification procedure, leads the accounting subjects, points out the problems existing in the current accounting methods, and discusses the accounting subjects from the social point of view. From the social point of view, the accounting subject has changed, making it possible to socialize the production of accounting information so that the authenticity, completeness, timeliness and symmetry of accounting information can be achieved.