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任何研究领域都要以阐明范围和确定目标为其出发点,会计目标是会计理论和实务研究的起点,也是西方会计界公认的会计理论结构的最高层次。但是,对会计目标的认识,当前仍存在着重大分歧。 所谓会计目标,就是会计的目的或宗旨,是在一定历史环境条件下,人们从事会计实践活动所追求和希望达到的预期结果。会计目标理论主要来源于“会计信息系统论”,即认为会计是一个人造经济信息系统,整
In any field of study, it is necessary to clarify the scope and determine the goal as its starting point. Accounting objectives are the starting point for the study of accounting theory and practice and also the highest level of accounting theory recognized by western accounting circles. However, there are still major differences in understanding the accounting objectives. The so-called accounting objectives, is the purpose or purpose of accounting, is under certain historical conditions, people engaged in accounting practice activities are the pursuit and hope to achieve the desired results. Accounting target theory mainly comes from “accounting information system theory”, that is, accounting is a man-made economic information system, the whole