会计准则的价值导向与财务会计的目标定位  

A Study on the Orientation of Accounting Standards and Its Impacts on Financial Accounting

作　　者：周华[1] 戴德明[1] 刘俊海[1] 

机构地区：[1]中国人民大学,北京100872

出　　处：《经济管理》2009年第7期110-114,共5页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金青年项目"金融衍生工具的交易策略机理及其会计监管法规研究"(07CJY011);教育部"新世纪优秀人才支持计划";财政部"全国会计学术带头人后备人才计划"阶段成果

摘　　要：国际财务报告准则和美国证监会所主导的"公认会计原则"偏离了历史成本会计的悠久传统,它们所推出的公允价值会计规则实质上是一种十分荒谬的金融分析规则。财务会计不应把满足投资者的信息需求作为首要目标,而应当以加强管理为宗旨致力于促进实体经济发展,为企业经营管理和国民经济管理提供具有法律证据力的财务状况和经营业绩信息。The US Generally Accepted Accounting Principles and the International Financial Reporting Standards differed dramatically from the traditional Historical Cost Accounting in the past twenty years. However, the Fair Value Accounting is only a set of financial analytical rules and it is not suitable for corporate accounting. Financial accounting must provide information to meet the needs of the business administration and economic regulation, so the objectives of financial accounting must be re-oriented as well.

关 键 词：会计管理 法律制度 会计制度 实体经济 金融分析 

分 类 号：F23[经济管理—会计学]