产权观下我国企业会计目标构建问题研究

会计目标一直是西方会计界重点关注和研究的问题,近年来,我国会计理论界和实务界也对其投以越来越多的关注。本文试图从企业产权理论和制度变迁的角度,以利益相关者权益保护为主线研究会计目标,理清从受托责任观到决策有用观演进的必然性和合理性,并在分析英美、法德模式会计目标的差异后,结合当前我国会计准则国际趋同的背景,提出我国应确立以利益相关者权益保护为中心、以企业特征为导向、针对不同环境分别选择受托责任或决策有用为核心内容的会计目标构建思想。

Studies on the Construction of Accounting Objectives in China under the Property Right View

For a long time, accounting objectives is always one of the most important subjects in western theory area. But recently, academe in China begins to pay more and more attention on them out of the need of reforming accounting standards and tending to international standards. This paper try to research on the inevitability and rationality of the evolving process from "accountability view" to "decision usefulness view" on the basis of property right theory, new institutional economics and the equity protection. And then, on the purpose of proposing some suggestions on orientation of accounting objectives in China, we tell the accounting objectives of the USA from France, and analyses reasons of tending to international standards.