财务会计目标之透视

A Perspective of the Objective of Financial Affairs Accounting

财务会计目标是会计准则的基石,用来指引整个财务会计概念框架和会计准则体系的构建,在会计准则制定工作中起重要的导航作用。本文在对财务会计目标综述的基础上,分析了我国会计环境对财务会计目标的影响;进一步明确了在我国目前的会计环境下,财务会计目标应定位于"决策有用观+受托责任观"。

The objective of financial affairs accounting is the cornerstone of accounting standards,which is used to guide the construction of concept framework and standards system of financial affairs accounting.It plays an important guiding role in the formulation of accounting standards.This paper analyzes the influence of Chinese accounting environment on the objective of financial affairs accounting based on an comprehensive elaboration,makes clear that under the present accounting environment,the objective of financial affairs accounting should be orientated as'decision-making availability' plus 'commission responsibility view'.