會(huì)計(jì)觀是指人們是對(duì)會(huì)計(jì)信息的認(rèn)識(shí)和看法，它不屬于到會(huì)計(jì)的基本原理、題中、概念和方法等方面。會(huì)計(jì)觀的差別會(huì)影響大到會(huì)計(jì)實(shí)務(wù)的處理和結(jié)果，因此，對(duì)于會(huì)計(jì)觀