中国中青年财务成本研究会1995年年会暨第八次理论研讨会于1995年8月12日至15日在吉林省吉林市召开,来自全国18个省(自治区、市)、33家单位的55名代表参加了这次会议。现将主要观点综述如下: 一、关于我国会计准则建设的目标模式。从会计目标的角度来看,对我国会计准则建设应该选择的目标模式有三种观点:一是主张选择宏观管理型,着重考虑会计信息的宏观管理需要;二是主张选择混合导向型,认为在会计准则规范下的信息必须同时满足所有者、债权人、企业管理当局和国家宏观管理部门等多方的信 The Annual Conference of Chinese Young and Middle-Aged Financial Costs in 1995 and the Eighth Theoretical Seminar were held in Jilin City, Jilin Province from August 12 to August 15, 1995. The seminars were held in 18 provinces (autonomous regions and municipalities) and 33 units 55 delegates attended the meeting. Now the main points are summarized as follows: First, on the construction of China’s accounting standards target model. From the perspective of accounting objectives, there are three views on the target mode that should be selected for the construction of accounting standards in our country: one is to choose macro-management type and the other is to consider macro-management needs of accounting information; the other is to advocate the choice of mixed-oriented type, The information under the code of norms must at the same time meet the needs of owners, creditors, business management authorities and state macro-management authorities and other parties