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财务报告目标,可分为基于向利益相关者提供有用信息的决策有用观和基于考察或解脱经营者受托责任的受托责任观两大类。本文从会计目标的变迁入手,通过对受托责任观和决策有用观局限性的论述,提出了对我国现阶段会计目标定位的认识。
Financial reporting goals can be divided into two categories based on the usefulness of decision-making based on the information available to stakeholders and the concept of fiduciary responsibility based on the investigation or release of the fiduciary responsibilities of the operator. This article starts with the change of accounting objective, and puts forward the cognition of the current accounting target orientation in our country through the discussion on the limitations of the fiduciary responsibility and decision-making.