会计确认是现代会计理论的一个重要组成部分,也是现代会计的一个重要职能。它反映着现代会计的本质特征,应受到会计理论界和实务界的高度重视。 会计确认是指通过一定标准,辨认应输入会计信息系统的经济数据,确定这些数据应加以记录的会计对象的要素,还要确定已记录和加工了的信息 Accounting confirmation is an important part of modern accounting theory and an important function of modern accounting. It reflects the essential characteristics of modern accounting and should be highly valued by accounting theory and practice circles. Accounting recognition refers to the adoption of certain criteria to identify the economic data that should be entered into the accounting information system, determine the elements of the accounting objects for which such data should be recorded, and also determine the information that has been recorded and processed