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随着一系列会计丑闻的出现,会计信息受到人们的置疑,引发了人们对会计目标的思考,会计目标到底应该是怎样的。关于会计目标主要有两种观点:一是受托责任观,二是决策有用观。会计目标是为了向委托者提供受托者的受托责任,还是向会计信息使用者提供决策有用的信息,还是有其他的目的。本文主要介绍了受托责任观和决策有用观两种观点,并针对目前我国的制度安排,探讨了会计目标应该注意的问题。
With the advent of a series of accounting scandals, accounting information has been questioned by people, triggering people’s thinking on accounting goals, accounting objectives in the end what should be like. There are two main views on the accounting objectives: First, the concept of fiduciary responsibility, and second, a useful concept of decision-making. The purpose of the accounting is to provide the trustee with fiduciary responsibility or to provide accounting information users with useful information for decision-making or for other purposes. This article mainly introduces the two concepts of fiduciary responsibility view and decision-making usefulness viewpoints. In the light of the current institutional arrangements in our country, the problems that accounting objectives should pay attention to are discussed.