论企业会计目标的选择

journal6 ›› 2009, Vol. 30 ›› Issue (2): 122-124.

论企业会计目标的选择

（湖南科技大学，湖南湘潭 411201）

出版日期:2009-03-25 发布日期:2012-04-25
作者简介:童杰成（1969-），男，湖南平江人，湖南科技大学讲师，主要从事会计信息系统研究.

Determination of Enterprise Accounting Target

(Hunan University of Science and Technology,Xiangtan 411201,Hunan China)

Online:2009-03-25 Published:2012-04-25

摘要/Abstract

摘要：会计目标是财务会计工作总的目的性要求，它是会计职能的具体化，往往作为会计理论研究的逻辑起点.然而，经济主体的性质不同，其会计目标的选择也就有所差别.借鉴西方国家的会计目标选择方案,结合我国现状，对非上市公司、上市公司的会计目标进行探讨，提出它们各自会计目标的选择.

关键词： 会计目标, 受托责任观, 决策有用观

Abstract: Accounting target is the overall requirement of financial accountancy and the embodiment of accounting functions,which is regarded as the logic starting point of accounting theory study.Accounting targets will be different since the properties of economic subjects are different.This paper,using the accounting target determination program in western counties for reference and combining with the current situation is China,explores the accounting targets of non-listed and listed companies,and then puts forward the corresponding target determination.

Key words: accounting target, accountability perspective, decision-usefulness view

童杰成. 论企业会计目标的选择[J]. journal6, 2009, 30(2): 122-124.

TONG Jie-Cheng. Determination of Enterprise Accounting Target[J]. journal6, 2009, 30(2): 122-124.