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政府相关部门的会计信息需求和用途会对我国现阶段会计目标的定位产生直接的影响。本文对政府相关部门会计信息需求进行调查分析后认为,我国现阶段会计目标的定位既要满足政府宏观经济管理需要和反映企业经营者受托责任的履行及完成情况,还应该提供有助于会计信息使用者进行经济决策的有用信息。
The demand and use of accounting information of relevant government departments will have a direct impact on the positioning of our accounting objectives at the present stage. After investigating and analyzing the accounting information needs of relevant government departments, this paper argues that the positioning of accounting objectives at the present stage should not only meet the needs of the government’s macroeconomic management and reflect the fulfillment and fulfillment of the business operators’ fiduciary responsibilities, but also provide information helpful to accounting information Useful information for users in making economic decisions.