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会计目标指导着经济活动的发展并对其发展具有重要作用。会计目标有受托责任观和决策有用观两种观点。会计环境是影响会计目标定位的主导因素,而不同的会计信息使用者对会计信息的不同需求也对会计目标产生影响。本文通过对两种观点的分析,结合具体的会计环境分析,思考我国现阶段会计目标的定位及发展趋势。
Accounting objectives guide the development of economic activity and play an important role in its development. Accounting objectives are the concept of fiduciary responsibility and decision-making useful concept of two kinds of views. Accounting environment is the dominant factor affecting the orientation of accounting objectives, and different accounting information users have different requirements on accounting information on accounting goals. Based on the analysis of the two perspectives and the analysis of the specific accounting environment, this article ponders over the orientation and development trend of the current accounting target in our country.