新准则下我国会计目标定位问题的思考

• 作 者: 李红梅
• 机 构: 青岛市光电工程技术研究院,
• 出 处: 会计师
• 发表日期: 2015年20期
• 关键词: 会计目标 新准则 受托责任观 决策有用观

会计目标定位理论是会计研究的起点,也一直是会计界关注和讨论的重点课题。本文介绍了目前业内关于会计目标的两种主要观点--受托责任观和决策有用观,分析了影响会计目标定位的一系列因素,并指出新准则下会计目标的定位。最后提出了关于我国现阶段会计目标合理定位的若干思考。

Accounting target positioning theory is the starting point of accounting research, accounting has also been the focus of attention and discussion of the key issues. This paper introduces the two main views on the accounting target in the industry at present - the concept of fiduciary responsibility and the usefulness of policy making, analyzes a series of factors that affect the orientation of accounting objectives and points out the orientation of accounting objectives under the new standard. Finally, some suggestions on the reasonable positioning of accounting objectives at the present stage in our country are put forward.