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会计准则目标是会计准则系统运行的出发点和归宿,以及需要达到的基本要求,它是会计准则系统运行的定向机制。会计准则目标与会计准则模式、社会各利益集团的价值判断等密切相关。在公有制实现形式多样化和多种经济成份共同发展的情况下,研究和探讨会计准则目标的层次化,对于完善和发展会计准则目标模式、满足不同层次利益相关者的信息需求,服务于不同治理结构的企业具有十分重要的现实意义。会计准则目标的层次化,从纵向框架上看,可以分为会计准则基础、应用与发展三层目标。本文仅对会计准则应用目标和发展目标进行探讨。
The target of accounting standards is the starting point and destination of accounting standards system operation, and the basic requirements that need to be met. It is the directional mechanism of accounting standards system operation. The objective of accounting standards is closely related to the accounting standards model and the value judgments of various social interest groups. In the case of diversified forms of public ownership and the development of a variety of economic components, research and exploration of the level of accounting standards for the improvement and development of accounting standards target model to meet the information needs of stakeholders at different levels, to serve different governance Structure of the enterprise has very important practical significance. The standardization of accounting standards, from a vertical perspective, can be divided into accounting standards, application and development of three objectives. This article only applies the accounting standards and development goals to explore.