会计目标两论关系探索

Probe into the Relationship between Two Viewpoints on Accounting Objective

中文关键词:  决策有用观  受托责任观  关系  会计目标

英文关键词:service  customer participation  customer satisfaction

中文摘要:

      论文在梳理关于会计目标“决策有用观”与“受托责任观”两论关系学说已有研究成果的基础上,对两者的差异进行了比较,应用系统论,认为会计目标是会计职能的具体化,会计目标的两论与会计职能的两论之间存在对应关系。

英文摘要:

      This thesis combs the research on the relationship between the two viewpoints of "decision usefulness" and "accountability approach" on accounting objective.On that basis,it makes a comparison between the two viewpoints.By using the system theory,it concludes that accounting objective is the reification of accounting function,and there is a corresponding relationship between the two viewpoints on accounting objective and the two viewpoints on accounting function.