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我国经济的不断发展,在一定程度上促进了我国会计行业的发展。本文主要针对会计对称原则与公共信息会计之间的关系进行梳理,深入地分析与探究公共信息会计的实现路径,发现公共信息会计与会计对称原则不仅仅只是在范围、技术背景以及目标等方面处于一致状态,而且公共信息会计的实现需要基于会计对称原则的实现,会计对称原则与公共信息会计的实现,在很大程度上影响着国家统一会计信息系统的有效构建。
The continuous development of China’s economy, to a certain extent, has promoted the development of China’s accounting profession. This paper mainly focuses on the relationship between the principle of accounting symmetry and public information accounting, analyzes and explores the realization path of public information accounting in depth, and finds that the principle of public information accounting and accounting symmetry is not only in terms of scope, technical background and goal And the realization of public information accounting needs to be based on the principle of accounting symmetry. The realization of accounting symmetry principle and public information accounting will greatly affect the effective construction of national unified accounting information system.