会计目标研究

摘   要

人们对会计目标的研究是从模糊趋向清晰的。在20世纪60年代以前，会计目标并没有引起人们的足够重视，仅仅只有少数的论述。半个世纪以来，经济的迅猛发展已经使会计滞后于经济，而只有会计基础理论的丰富和发展才能在根本上改变这种状况。近年来，关于会计目标的研究虽然没有得出一个大家普遍认可的结论，但理论界仍然处于一个热烈讨论的氛围当中。目前存在的主流观点主要有两种:受托责任观和决策有用观。
新经济环境下, 现行财务报告已经越来越无法满足财务信息使用者的信息需求, 急需改革。本文论述了与会计目标有关的基本理论问题，综合评述了会计目标的两大代表性观点，即受托责任观与决策有用观。借鉴国外会计目标构建的成功经验，结合我国的社会经济环境确立了我国现阶段的会计目标，并对未来会计目标的发展做出合理的预测。
关键词：会计目标； 受托责任观； 决策有用观；
Abstract

Peoples’ research on accounting target is from fuzzy to clear. Before the sixties of the 20th  century，the accounting target has not caused peoples’ enough attention ,just only a little  argumentation. In the last half a century, the development of economy has already made the accounting lagging behind economy, and only the  developments of basic accounting theory can change this kind of state essentially. In recent years, there is none conclusion that everybody generally approved about accounting targets, but the theory circle is still in an atmosphere discussing warmly. At present the accounting profession, there are two existing mainstream. The two views are called the "accountability view" and "decision-usefulness view".
At present, the existing financial reporting has become increasingly unable to meet the information needs of users of financial information, urgent need of reform. This article discusses the objectives and the accounting issues related to the basic theory. Comprehensive Review of the accounting objective of the two representative view, namely accountability view and decision-usefulness view .Use foreign accounting Goals of the successful experience of the socio-economic environment in our country, the paper establishes the accounting objective of the present stage, and make reasonable predictions.
Key word: The aim of accounting；accountability view ；decision-usefulness view；

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