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财务报告目标是会计理论和会计实务的契合点,是连接内部会计系统和外部环境的重要纽带,对财务报告目标认识的不同对会计原则、会计理论体系的构建产生重大的影响。本文从财务报告目标的历史演进着手,阐述了财务报告目标两种不同观点———受托责任观和决策有用观的理论,探讨了两种观点的局限性及它们之间的联系。
The goal of financial report is the meeting point between accounting theory and accounting practice. It is an important link between the internal accounting system and the external environment. The different recognition of the target of financial reporting has a significant impact on the accounting principles and the construction of the accounting theory system. This article starts with the historical evolution of financial reporting goals, elaborates two different views of financial reporting objectives --- the theory of fiduciary responsibility and the usefulness of decision making, discusses the limitations of the two kinds of views and their connections.