论会计目标的层次性

在“决策有用观”会计目标的指导下,美国财务会计准则委员会制定的财务会计准则离财务会计工作的固有规律越来越远,导致财务造假事件越来越严重,会计的真实性原则(客观性)受到严重挑战,第七号概念框架的颁布使这一现象走到了极端。之所以会出现如此结果,是因为美国财务会计准则委员会以偏概全,依个别代表整体做法的必然结果。文章从会计的本质出发,指出:会计目标应该是分层次性的,“决策有用观”只是在特定经济环境下使用会计信息子系统的目标,它不能代表整个会计信息系统的目标,整个会计信息系统的总目标应该是“四观合一”的目标体系。

Arrangement of Accounting Objectives

Under the direction of the accounting objective "decision usefulness",the Financial Accounting Standards Board of the United States made accounting standards which were further and further away from original laws about accounting work, resulting in more and more fraudulent financial reporting. The objectivity of accounting was severely challenged. The release of No. 7 concept framework made the phenomenon to the utmost extent. Starting from the nature of accounting , the article points out that accounting objectives should be arranged in levels . Decision Usefulness is only the objective of using accounting information sub-system under special economic environment. It can't represent the objective of the entire accounting system. The general objective of accounting information system should integrate four kinds of view.