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正确性是会计核算最重要的准则会计是经济管理的重要组成部分,经济越发展,会计越重要。作为“生产过程的控制和观念总结”的会计,一般说来,它的作用一是反映,二是监督。从现代化的企业会计来看,也可以引伸为具有反映、促进、控制、监督、预测和决策等几个作用。但是,不论怎样去理解它,归根结蒂,反映是最基本的一个作用。没有反映,根本谈不上监督,更不用说其他的作用了。而正确的反映,又是对会计工作的基本要求。没有正确的反映,就不能进行有效的监督,会计的重要作用,就不能充分发挥。因此,对会计核算来说,正确性是第一位的,是最重要的一个准则。
Correctness is the most important accounting standards Accounting is an important part of economic management, the more economic development, the more important accounting. As a “summary of the control of the production process and the concept of” accounting, in general, its role is to reflect one, and second, supervision. From the modern enterprise accounting point of view, can also be extended to reflect, promote, control, supervision, prediction and decision-making several roles. However, no matter how we understand it, in the final analysis, reflection is the most basic one. Did not reflect, simply can not talk about supervision, let alone other roles. The correct reflection, but also the basic requirements of the accounting work. Without proper reflection, effective supervision can not be conducted and the important role of accounting can not be fully exploited. Therefore, for accounting purposes, the correctness is the first, is the most important criterion.