我国企业财务会计目标的正确选择  

Financial Accounting Objectives of Business in China

作　　者：刘三昌[1] 王丽艳[1] 

机构地区：[1]石家庄经济学院,050031

出　　处：《石家庄经济学院学报》1998年第1期43-47,共5页Journal of Shijiazhuang University of Economics

摘　　要：本文在论述受托责任学派和决策有用学派的观点、内容和依存的经济环境的基础上，以党的十五大报告为依据．分析了我国目前和今后相当长时期内的经济环境，指出我国企业财务会计的目标是向委托人报告受托责任的履行情况。并按照最小公倍数的原则，对上市公司的特殊要求，采取某种方式的追加。This paper discusses the content and surroundings of decision usefulness school andtrust responsibility school. It analysises the economic surrounding today and future, It is pointedout that the accounting objective is to report the performance of trust responsibility toentrustee, and to add some items for the specific needs of market company according to thetheory of the least common multiple.

关 键 词：会计目标 受托责任学派 企业 财务会计 中国 

分 类 号：F275.2[经济管理—企业管理] F230[经济管理—国民经济]