政府相关部门会计信息需求的调查分析  

Investigation and Analysis of the Government Department's Accounting Information Demand

作　　者：舒惠好[1] 刘军[2] 邓福贤[3] 

机构地区：[1]武汉理工大学管理学院,430070 [2]财政部财政科学研究所,100036 [3]江西财经大学会计学院,330013

出　　处：《会计研究》2005年第9期19-25,共7页Accounting Research

基　　金：财政部会计准则委员会研究课题<会计目标>(项目批准号2003CASC01011)的阶段性成果。

摘　　要：政府相关部门的会计信息需求和用途会对我国现阶段会计目标的定位产生直接的影响。本文对政府相关部门会计信息需求进行调查分析后认为,我国现阶段会计目标的定位既要满足政府宏观经济管理需要和反映企业经营者受托责任的履行及完成情况,还应该提供有助于会计信息使用者进行经济决策的有用信息。Our country is in the period of transition economic now.The government is the macro-economic regulator;meanwhile,it is the owner of the state-run capital.The government uses accounting information not only as the macro-economic regulator or marketing rule setter,but also as the capital owner.Such situation of the government affects the orientation of accounting object directly.Through investigating and analyzing the government department's accounting information demand,this thesis puts out the view of the author,i.e.accounting object at the present stage of our country is to meet the needs of government's macro-economic management,reflect whether the enterprise's operator executing its responsibility well,and provide useful information to help accounting information users to make economic decision.

关 键 词：会计信息需求 会计目标 中国 政府部门 上市公司 企业会计 

分 类 号：F230[经济管理—会计学]