| 会计目标变迁的理论分析 |
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| 引用本文： | 陈琼,丁胜红. 会计目标变迁的理论分析[J]. 财会通讯, 2007, 0(1) |
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| 作者姓名： | 陈琼 丁胜红 |
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| 作者单位： | 安徽财经大学会计学院 安徽财经大学会计学院 安徽蚌埠 安徽蚌埠 |
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| 摘 要： | 本文以会计目标作为会计理论体系的逻辑起点,阐述变迁理论背景以及在不同市场主体中会计目标表现出的不同特征,揭示市场不断地发育成熟作为变迁的原动力。认为会计目标与经济发展相适应,是促进市场经济发展而导致会计目标变迁的规律。
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| 关 键 词： | 会计实务理论 受托责任观 决策有用观 |
Theoretical Analysis of the Change of Accounting Object |
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| Chen Qiong Ding Shenghong. Theoretical Analysis of the Change of Accounting Object[J]. Communication of Finance and Accounting, 2007, 0(1) |
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| Authors: | Chen Qiong Ding Shenghong |
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| Abstract: | As the logical jumping off piont of accounting practice theory,this paper analyzes the changing background of accounting object,and different characteristic that it shows in different market subject,disclosures that the development of market is the motivity of accounting object changing.Also,this paper points out the regulation of accounting object changing. |
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| Keywords: | Accoungting practice theory Duty view of being entrusted Useful view of policy decision |
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