论中国会计目标的定位

An Analysis on the Positioning of China's Accounting Objectives

中文关键词:  会计目标  受托责任  决策有用观  会计目标定位

英文关键词:accounting objectives  accountability  decision-making availability  positioning of accounting objectives

中文摘要:

      会计理论基础性研究在我国是比较薄弱的环节,中国特色的会计理论方法体系目前仍处于摸索阶段,究其原因,我们认为是由于中国特色的会计理论的起点——会计目标未能得以明确造成的。本文通过对会计本质的探讨,结合新发布的《企业会计准则》得出会计目标的定义,介绍了会计目标的两种主流观点,论述了会计环境与会计目标之间的关系,分析了当前中国特色的会计环境的主要特点,得出定位我国会计目标应该把握的重要原则,最终探索性地定位了当前中国的会计目标。

英文摘要:

      The fundamental research on accounting theory is relatively weak in China. At present, China still gropes its way in methodology system of accounting theory with Chinese characteristics. As to the reasons, this paper asserts that the accounting objectives as the basic point of accounting theory with Chinese characteristics are not clearly defined. By exploring the essence of accounting and studying the objectives of accounting defined by the newly published "Accounting Standards for Business Enterprises", this paper introduces the two mainstream viewpoints concerning accounting objectives and discusses the relationship between accounting environment and accounting objectives. It analyses the major attributes of current accounting environment with Chinese characteristics, arriving at the important principles with regard to the positioning of accounting objectives in China. Finally it probes into the positioning of accounting objectives in China.