会计作为一项提供和利用会计信息的管理活动,必须连续不断地输入、加工和输出大量的经济业务活动所产生的信息,以有助于信息使用者的决策管理。因此,对会计信息管理过程的前提基础——会计确认进行涵义和标准的深入探究,具有促进这一管理过程的科学规范和会计目标实现的重要意义。一、会计三重确认的涵义会计确认的涵义,在西方早期的会计文献中已有论述,不过都是同计量、记录、报 Accounting as a management activity that provides and uses accounting information, accounting information generated by a large number of economic activities must be continuously input, processed and exported to help the decision-making of information users. Therefore, the basis of accounting information management process - accounting recognition of the meaning and standards of in-depth exploration, with the promotion of this management process of scientific norms and the realization of accounting objectives of great significance. First, the implication of accounting triple recognition Accounting recognition of the meaning, in the early Western accounting literature has been discussed, but all with the measurement, record, newspaper