摘要
文章结合西方财务会计目标理论的受托责任观和决策有用观的思路,分析我国特有的市场经济环境,从不同的层次和角度探讨我国财务会计目标的定位。
According to the research of Western accounting theory and the special environment of market economy in China,this paper analyses the special environment of market economy in China and probes the goal of finance and accouting orientation in China from the angle of various levels.
出处
《太原理工大学学报（社会科学版）》
2004年第3期32-34,共3页
Journal of Taiyuan University of Technology(Social Science Edition)
关键词
财务会计目标
受托责任观
决策有用观
goal of financial accountion
trusted responsibility
productiveview of decision
