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会计目标在现代会计理论结构中占有很重要的地位。20世纪70年代以来,以会计目标作为会计理论结构的逻辑起点的观点较为流行。1978年,美国会计准则委员会(FASB)在《财务会计概念公告》中提出以下理论结构,即以会计目标为起点,由会计目标决定会计假设、会计概念、会计原则以及会计程序与方法,以会计目标指导整个理论结构。会计目标一直是会计理论界的研究热点。回顾20世纪西方会计研究史,我们发现50年代以前,人们对会计目标的研究是肤浅、模糊的。60年代以来,以美国为代表的西方会计界开始探讨会计目标,并逐渐以会计目标作为会计理论研究的起点。70年代以后,国际会计接管与会计目标的研究形成了两个主要学派——“决策有用学派”和“受托责任学派”。本文将从会计目标的含义及构成要素、会计目标的两个学派及我国的会计目标这3个方面进行阐述。
Accounting objectives occupy a very important position in the theoretical structure of modern accounting. Since the 1970s, the view that accounting objectives are the logical starting point of the structure of accounting theory has become more prevalent. In 1978, the United States Accounting Standards Board (FASB) in the “concept of financial accounting,” the following theoretical structure proposed that the accounting objectives as a starting point, accounting objectives determine the accounting assumptions, accounting concepts, accounting principles and accounting procedures and methods, accounting Goals guide the entire theoretical structure. The accounting goal has always been the research hotspot in the field of accounting theory. Recalling the history of western accounting research in the 20th century, we found that before the 1950s, people’s research on accounting goals was superficial and vague. Since the 1960s, the western accounting profession, represented by the United States, has begun to discuss the accounting objectives and gradually set the accounting target as the starting point for accounting theory research. After the 1970s, the study of international accounting takeover and accounting goals formed two major schools - “useful school of decision-making” and “fiduciary school of responsibility.” This article will elaborate on the meaning and elements of accounting objectives, the two schools of accounting objectives and the accounting objectives of our country.