| 我国证券市场对会计目标的背离 |
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| 引用本文： | 万俊杰,袁天荣.我国证券市场对会计目标的背离[J].财会通讯,2005(5). |
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| 作者姓名： | 万俊杰 袁天荣 |
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| 作者单位： | 中南财经政法大学会计学院 湖北武汉430060
(万俊杰)，中南财经政法大学会计学院 湖北武汉430060(袁天荣) |
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| 摘 要： | 会计目标是人们对会计信息系统运行所期望达到的目的和境界。财务报告作为会计信息的总括反映,是会计目标的完成。但在我国证券市场上,上市公司财务报告质量参差不齐,反映在会计目标层次即是对会计目标的背离。本文分析了上市公司对会计目标三个方面的背离,并提出了解决的建议。
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| 关 键 词： | 证券市场 会计目标 会计信息提供者 会计信息使用者 背离 |
The Discussion of Chinese Security Market's Deviation from Accounting Goal |
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| Wan Junjie Yuan Tianrong.The Discussion of Chinese Security Market''''s Deviation from Accounting Goal[J].Communication of Finance and Accounting,2005(5). |
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| Authors: | Wan Junjie Yuan Tianrong |
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| Abstract: | Accounting goal is the expected purpose for accounting information system's operation . Financial reports are the sum-up reflection of accounting information, and the completion of accounting goal. But in the security market of our country, company's financial reports quality is weak, which reflects the deviation from accounting goal. This article analyses listed company's deviation from accounting goal, and give some solutions. |
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| Keywords: | Security market Accounting goal Accounting information offers Accounting information users Deviation |
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