| 现阶段我国财务会计目标的重构——基于会计本质的两层次会计目标体系 |
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| 引用本文： | 郭均英,薛皓.现阶段我国财务会计目标的重构——基于会计本质的两层次会计目标体系[J].财会通讯,2004(12). |
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| 作者姓名： | 郭均英 薛皓 |
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| 作者单位： | 武汉大学商学院，武汉大学商学院 湖北 武汉 430072，湖北 武汉 430072 |
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| 摘 要： | 正确的会计目标定位是提供高质量会计信息的前提保证。本文从分析西方财务会计目标理论的适用阶段性入手,结合会计本质的特性并以此为出发点,试图构建一个相对稳定的、适合我国现阶段经济特征的、两层次财务会计目标体系。
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| 关 键 词： | 受托责任 决策有用 会计本质 根本目标 特定目标 |
Reframing The Current Objective of Financial Accounting in China:A System of Two Levels Based on The Nature of Accounting |
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| Guo Junying Xue Hao.Reframing The Current Objective of Financial Accounting in China:A System of Two Levels Based on The Nature of Accounting[J].Communication of Finance and Accounting,2004(12). |
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| Authors: | Guo Junying Xue Hao |
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| Abstract: | The right anchoring of accounting objective underlines the provision of high quality accounting information. This article intends to establish a stable two-level objective system of financial accounting, which is based on the nature of accounting. The two-level objective system is expected to be suitable to China's current economic features. |
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| Keywords: | Fiduciary accountability Useful to decision-makers Nature of accounting Fundamental objectives Specific objectives |
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