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本文首先通过对理想会计环境的设想并将其与现阶段我国尚不理想的会计环境进行对比,指出在定位我国会计目标时不仅要借鉴国外先进的会计理论,更要考虑我国的实际情况特别是资本市场不规范的现状。笔者认为,我国应把对会计信息可靠性的要求放在首位,以顺应现阶段证券市场及会计环境的诚信化建设需要。文章最后概述了怎样在我国的具体环境中去构建会计目标。
This paper first compares the ideal accounting environment hypothesis with the current unsatisfied accounting environment in our country at the present stage and points out that not only should we learn from the advanced accounting theory in our country when positioning our accounting goals, but also consider the actual situation in our country, especially The status quo of non-standard capital markets. The author believes that our country should give top priority to the reliability of accounting information in order to comply with the current stage of the securities market and the accounting environment for the construction of credit. The article concludes with an overview of how to build accounting objectives in our country’s context.