会计信息具有外部性,而会计本身却背负原罪的困惑,为了解决这种矛盾,会计从法律引入了公允概念。虽然公允概念当前并没有被大多数国家列入会计基本原则,但是公允概念由于符合社会利益的要求已经深入人心,并被会计信息使用者作为对会计人员提供会计信息活动的最基本要求。在人们的观念中,大都认为公允要求是单一维度的,即仅从会计确认计量、人员角度来要求,本文通过分析认为公允概念具有多维性,并对这种多维度的要求进行了阐述,说明当前为保持会计信息的公允应该如何去做。Accounting information has the externality, but accounting itself is distracted by the sin. To coordinate the contradiction, fairness concept has been introduced from the law. Fairness concept hasn’t been accounting basic principle in many countries today, but it roots a basic principle in the minds and is an important condition before the accountants supplying the accounting information because of the concept meeting the social benefits. Many people take the accounting fairness as a dimension from only one angle such as accounting recognition or accountant quality, the paper looks on it as multi-dimensions after analyzing and elaborates how we should do so as to meet the requests of the multi-dimension
