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会计核算要遵循会计信息质量的要求,来保证会计信息使用者做出正确的决策。重要性原则是会计核算必须遵循的一条基本原则,它贯穿了会计记录、确认、计量和报告的全过程。在会计账户的设置、会计方法的选择和会计信息的披露中正确运用重要性原则有利于简化会计核算过程、减少人力物力成本、提高会计工作的效率。
Accounting to follow the quality requirements of accounting information to ensure that accounting information users make the right decisions. The principle of importance is a basic principle that accounting must follow, which runs through the whole process of accounting records, confirmation, measurement and reporting. The correct application of the principle of importance in the setting of accounting books, the selection of accounting methods and the disclosure of accounting information is conducive to simplifying the accounting process, reducing the cost of manpower and material resources, and improving the efficiency of accounting work.