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新会计准则的颁布引起社会各界的密切关注。本文通过分析会计目标两个主要流派(受托责任和决策有用学派)的观点,然后结合当前我国的市场经济现状与资本发育情况,理解我国基本准则中第一次所提出的财务会计报告的目标。
The promulgation of the new accounting standards has aroused the close attention of all sectors of society. By analyzing the viewpoints of the two main schools of accounting (fiduciary responsibility and decision-making usefulness), this article combines the current situation of our country’s market economy with the development of capital to understand the objective of the first financial accounting report proposed in our country’s basic norms.