论中国会计目标定位

本文在总结两种会计目标观念的基础上,根据目标的基本特性具体考虑了会计目标应具备的基本特征和约束会计目标的条件,并结合中国会计环境的现状,指出我国的会计目标决非是在"受托责任观"和"决策有用观"间选其一的问题,中国的会计目标将是一个战略选择的过程,应该根据具体社会经济环境,根据会计信息市场的供求状况,进行不同时期的战略定位.

On Orientation of Accounting Objectives in China

Considered the basic characteristic and the constraining factor that accounting objectives should have, this paper indicate that Chinese accounting objectives will be a strategy choice, not choosing one between "accountability approach" and "decision usefulness approach", on the base of looking back two kinds of accounting objectives. The choosing process should properly take into account social economic environment and accounting information market of supply condition.