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会计信息的真实性和相关性是需求方对会计信息的基本要求,会计信息的供给必须经历会计信患的形成、鉴证和披露这三个相互衔接的阶段,才能保证会计信息的客观性、真实性。本文就会计信息供给方如何提供真实性的会计信息给需求方,如何使供给方提供的信息得到需求方的认可,以及建立规范的会计信息市场来规范会计信息的供给与需求作了一些探讨。
The authenticity and relevance of accounting information is the basic requirement of accounting information for the demand side. The supply of accounting information must undergo the formation, accounting and disclosure of accounting information in order to ensure the objectivity and truth of accounting information Sex. This paper discusses how to provide accounting information supplier with authentic accounting information to the demand side, how to make the information provided by the supplier recognized by the demand side, and establish a standardized accounting information market to regulate the supply and demand of accounting information.