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本文结合会计目标的内涵,从对会计信息之相关性和可靠性的取舍出发,结合我国的实际情况进行了阐述,认为应该把报告受托责任作为我国现阶段的会计目标。
In this paper, the connotation of accounting objectives, accounting information from the relevance and reliability of trade-offs, combined with the actual situation in our country elaborated that the report should be entrusted with the responsibility as the current accounting objectives of our country.