我国会计目标定位的思考  

Thinking of the Location of Accounting Objective in Our Country

作　　者：金明慧[1] 

机构地区：[1]东北林业大学经济管理学院,哈尔滨150040

出　　处：《中国林业经济》2006年第3期11-13,共3页China Forestry Economics

摘　　要：会计目标是会计理论研究的逻辑起点,同时它指导着会计实务并受会计环境的影响。通过回顾会计目标的历史发展进程,查看政治、经济、文化法律几大环境因素对会计目标的影响,最后结合我国实际,对我国会计目标的定位进行研究,提出我国会计目标应以“受托责任论”为主。The accounting objective the logical starting point of the research of accounting theory directs accounting practice and influenced by the accounting environment. This article reviews the development procedure of the accounting objective firstly. Then examine several microenvironments factors that influenced accounting objectives, such as politics, economic, culture, and law. Finally, linking with our country＇ s reality, discuss what our accounting objective should be emphasized on. Thus, our country＇s accounting goal should be the ＂entrusted duty theory＂ primarily.

关 键 词：会计目标 受托责任论 会计环境 中国 定位机制 

分 类 号：F233.2[经济管理—会计学]