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会计目标是会计研究的起点,传统会计研究的思维模式总是从会计本质开始,进而阐述会计对象、会计职能作用、会计任务、会计方法等会计理论问题。不同学派之间的争论均源于对会计本质的不同表述。按照这种思维模式建立起来的会计理论体系与丰富的会计实践相隔甚远。事实上,会计本质只是会计理论研究的前提而不是起点。会计研究必须从会计目标开始,以会计目标为起点建立中国会计的理论结构,以会计目标为导向建立中国会计管理的运行模式。会计目标是建立和完善会计理论体系的基石,是联系会计理论与实践的桥梁,研究会计目标有助于以会计实践来检验会计理论的正确性和可靠性,保证会计理论与实践的统一。在此,本文拟就有关会计目标的几个问题作一探讨。
The accounting goal is the starting point of accounting research. The thinking mode of traditional accounting research always begins with the essence of accounting, and then elaborates the accounting theory issues such as accounting object, function of accounting function, accounting task and accounting method. The debates among different schools stem from different accounts of the nature of accounting. The system of accounting theory which is established according to this mode of thinking is far away from rich accounting practice. In fact, the nature of accounting is only the premise of accounting theory and not the starting point. Accounting research must start from the accounting objectives, the accounting target as a starting point to establish the theoretical structure of China’s accounting, accounting objectives to guide the establishment of China’s accounting management mode of operation. Accounting objectives are the cornerstone of establishing and perfecting accounting theoretical system and the bridge between accounting theory and practice. Studying accounting objectives helps to verify the correctness and reliability of accounting theory with accounting practice and ensure the unity of accounting theory and practice. Here, this article intends to discuss several issues related to accounting objectives.