会计目标比较研究  

Comparative Study of Accounting Objectives

作　　者：杨瑞涛[1] 

机构地区：[1]洛阳理工学院,河南洛阳471023

出　　处：《财会通讯（下）》2011年第8期6-8,161,共4页Communication of Finance and Accounting

摘　　要：不同学派之间关于会计研究的起点问题进行了激烈的交锋,形成了各自不同的会计理论构造体系。本文以会计目标为会计研究的起点为前提,分析了委托责任学派和决策有用学派这两种会计目标的异同,同时结合主要国家的实际情况分析了各国的会计目标。The study of accounting theory should have a starting point. Recent years witnessed a fierce battle between different schools, regarding the starting point for research on accounting issues, thus different structural systems of accounting theory have been shaped. Based on taking accounting objective as the starting point of accounting research, this paper analyzes the accounting objective’s similarities and differences between fiduciary duty school and decision-usefulness school in detail, also conducts a practical research on different national accounting objectives in major countries.

关 键 词：会计目标 委托责任学派 决策有用学派 会计模式 

分 类 号：F230[经济管理—会计学]