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随着科学技术的发展 ,经济运行的时空变化 ,必然引起会计信息在披露的内容、形式、规则等“三个层面”上由单一关系向“二重关系”转化。这些转化的二重关系 ,从内容层面上看 ,表现为财务信息与非财务信息等关系 ;从形式层面上看 ,表现为表内信息与表外信息等关系 ;从运行规则层面上看 ,表现为国家化和国际化的二重关系。文章对这“三层二重关系”存在的客观性、依存性和转化性进行了分析
With the development of science and technology, the temporal and spatial changes of economic operation will inevitably lead to the transformation of accounting information from “single relationship” to “dual relationship” on the “three levels” of disclosure content, form and rules. The dual relationship of these transformations shows, at the content level, the relationship between financial information and non-financial information; at the formal level, the relationship manifests as the relationship between the information in the table and the information in the off-balance sheet. From the aspect of the operation rules, the performance For the nationalization and internationalization of the dual relationship. The article analyzes the objectivity, dependence and transformation of the existence of “three layers of double relationship”