论我国公司财务报告目标的重构

财务报告目标是会计的一个基本理论问题。从西方引入我国的财务报告目标——决策有用观与经管责任观并不适合我国公司。本文在概述和评价这两种观点的基础上,运用相关理论从深层次上论述了我国公司财务报告的根本目标应定位为经济资源的有效配置;基本目标应是满足使用者的信息需求。最后构建了我国公司财务报告的目标体系。

On the Reconstruction about Objectives of Financial Reporting of Corporation in China

Determining the objectives of financial reporting is a basic problem of accounting theory.Generally the objectives,namely the theory of"usefulness of decision making"and theory of"responsibility of economic management",are not fit for our country corporation at all.Based on summary and evaluation the two main theories on objectives of financial reporting,by correlation theory this article expounded deeply that the fundamental objective of financial reporting ought to be optimum allocation of economic resources,that the basic objective ought to be user's need.Lately,the article set up more objectives of different levels.