会计目标的内涵解读与多视角分析——从两个异质性说起

将会计目标作为财务会计概念框架的逻辑起点已成为世界各国的共识,但在具体的会计目标定位上必然涉及到许多相关因素.会计目标所要解决的两个基本问题是会计信息的使用者是谁,使用者需要什么样的会计信息,也就是存在会计信息使用者的异质性和其信息需求的异质性.本文正是从这样两个异质性展开,对几个相关概念加以区分,进而挖掘会计目标的内涵,对会计目标的影响因素和特征进行剖析,并阐释了会计目标实现的内含假设和我国会计目标的现实定位,最后从经济学的角度对会计目标进行了多视角分析,从而丰富对会计目标的理解.

Inherent Meaning of Accounting Objective and its Analysis from Many Angles——Beginning from Two Heterogeneity

nowadays,it has been recognized in the world that accounting objective is viewed as the logic beginning of conceptual framework of financial accounting,but when it comes to the concrete orientation of accounting objective,many factors will be unavoidably related.The two basic question needed to be solved about accounting objective is who is the user of accounting information and what kind of accounting information they want,namely,there exists two heterogeneous of accounting information user and their information needs.This article just begins from these two heterogeneous and distinguishes some related concepts,then digs the inherent meaning of accounting objective and analyzes the character and factors that have influence to it,in addition,interprets the assumption that relates to realization of accounting objective and practical orientation of accounting objective in our country,at last we make some analysis from many angles about accounting objective by use of economics theory,in order to rich our understanding about accounting objective.