现代会计目标初探·齐兴利·我国会计正处于前所未有的变革之中，旧的会计模式已被打破，新的会计模式正在逐步形成和发展。目前，我国新的会计实务急需要新的会计理论作指导，而如何确定我国现代会计目标这一问题，一直为会计理论界所关注，但尚无统一定论。笔者试图对我... A Preliminary Study on the Objectives of Modern Accounting Qi Xingli Our country’s accounting is undergoing unprecedented changes. The old accounting model has been broken and the new accounting model is gradually being formed and developed. At present, the new accounting practice in our country urgently needs the guidance of the new accounting theory. However, how to determine the goal of modern accounting in our country has always been the focus of the accounting theory circles, but there is no unified conclusion yet. I tried to me ...