会计目标两论关系探索  

Probe into the Relationship between Two Viewpoints on Accounting Objective

作　　者：孔庆林[1] 李孝林[1] 蔚世雄 

机构地区：[1]重庆工学院会计学院,重庆400050 [2]重庆市两路工业园区管理委员会,重庆401120

出　　处：《北京工商大学学报（社会科学版）》2008年第5期61-65,共5页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：论文在梳理关于会计目标"决策有用观"与"受托责任观"两论关系学说已有研究成果的基础上,对两者的差异进行了比较,应用系统论,认为会计目标是会计职能的具体化,会计目标的两论与会计职能的两论之间存在对应关系。This thesis combs the research on the relationship between the two viewpoints of ＂decision usefulness＂ and ＂accountability approach＂ on accounting objective. On that basis, it makes a comparison between the two viewpoints. By using the system theory, it concludes that accounting objective is the reification of accounting function, and there is a corresponding relationship between the two viewpoints on accounting objective and the two viewpoints on accounting function.

关 键 词：决策有用观 受托责任观 关系 会计目标 

分 类 号：F230[经济管理—会计学]