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作为会计基本理论主要的构成部分,会计目标理论在会计行业受到了很大的关注并引起了很多争论。由于我国和国际的会计行业有着显著的区别,进行会计目标理论研究时不能一味地照搬国外的经验及成果,当前我国会计行业理论研究面临的最主要问题就是制定出与我国发展情况相适应的会计目标。本文通过介绍会计目标的本质,以决策有用观以及受托责任观为根本定位出适合我国会计行业发展的会计目标。
As a major part of the basic theory of accounting, the accounting target theory has drawn a great deal of attention in the accounting profession and caused much controversy. Due to the significant difference between our country and the international accounting profession, we can not blindly copy the foreign experience and achievements when conducting the research on the accounting target theory. At present, the most important problem facing the theoretical study of the accounting profession in our country is to formulate the accounting that suits the development of our country aims. By introducing the essence of the accounting objective, this paper, based on the concept of usefulness of decision-making and the concept of fiduciary responsibility, basically locates the accounting target suitable for the development of accounting profession in our country.