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通过两大会计学派在会计目标这一问题上的评述,基本阐述了作者的一些观点,就是追求会计目标的中立。会计目标得以实现的有效方法就是结合会计人员法律责任、资格制度等方面进行论述。
Through the comments of the two accounting schools on the accounting objectives, this paper basically elaborates some of the author’s views that the pursuit of accounting objectives is neutral. An effective way to achieve the accounting objectives is to combine accounting personnel legal responsibility, qualification system and other aspects of the discussion.