会计信息的供求与财务报告目标

Supply and Demand of Accounting Information and Objectives of Financial Statements

财务报告目标体现了使用者的主观需求 ,但这种主观需求在相当程度上受客观环境因素的影响。随着以互联网络为代表的新型信息技术在社会经济生活中的广泛运用 ,科学技术逐渐成为现阶段最具影响力的会计环境因素 ,它不仅影响到财务报告目标的确立 ,同时也为财务报告目标的实现提供了物质基础。对财务报告目标的两大主流观点———决策有用论与经管责任论 ,须以会计信息的供求关系为前提进行系统分析。决策有用论作为一种主流学派观点 ,有其符合基本财务报告目标的正确性。虽然决策有用性有一定的理论与现实缺陷 ,而且信息技术革命对传统的会计管理工作提出了更高的信息需求 ,但网络技术在会计系统的运用 ,为“决策有用”目标的最终实现提供了现实的技术“平台”。

The objectives of a financial statement embody its users' subjective needs, which are greatly influenced by objective environmental factors. With the wide application of the new information technology that is represented by Internet, science and technology have come to be the most influential environmental factors of accounting because they not only determine the objectives of a financial statement but also provide material bases for it. As to the two main theories on objectives of financial statements: the theory of 'usefulness of decision making' and the theory of 'responsibility of economic management', systematic analysis must be based on the supply and demand of accounting information. The theory of ' usefulness of decision making', as a main one, show soundness of conformity with objectives of financial statements.