解除受托责任:现阶段我国会计目标的定位 |
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引用本文: | 张月玲 王倩. 解除受托责任:现阶段我国会计目标的定位[J]. 现代财经, 2005, 25(10): 41-44 |
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作者姓名: | 张月玲 王倩 |
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作者单位: | [1]天津财经大学会计系,天津300222 [2]天津科技大学经济与管理学院,天津300222 |
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摘 要: | 会计目标是会计理论的重要组成部分,决策有用观和受托责任观是长期以来在西方发达国家具有统治地位的两大学派。我国对会计目标的研究较薄弱,根据对两大学派的分析和中国的实际.我国的会计目标应定位于受托责任观。
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关 键 词: | 会计目标 剖析 构建 受托责任观 会计理论 标的 解除 重要组成部分 决策有用观 统治地位 |
文章编号: | 1005-1007(2005)09-0041-04 |
收稿时间: | 2005-04-10 |
修稿时间: | 2005-04-10 |
Relieving Accountability: the Location of the Current Stage Accounting Goal of our Country |
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Abstract: | Accounting goal is an important part of accounting theory. Useful decision and accountability are two group schools which have been in dominant position in west developed countries for a long time. The discussion on accounting goal is poor in our country. The author analyses fully the two group schools, integrates with practice of our country and puts forward the accounting goal of our country which is located on accountability. |
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Keywords: | Accounting Goal Analysis Location Accountability |
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