财务报告目标及其层次性研究

Study on the Objective and Hierarchy of Finance Report

“受托责任”和“决策有用”不能作为我国财务报告的目标 ,它们与我国的实际国情都不符 ,且其本身存在着固有的局限性。财务报告目标有其层次性 ,财务报告目标体系应包括3个层次 :第一 ,根本层次即实现资源的有效配置 ;第二 ,基本层次即满足使用者的信息需求 ;第三 。

The roles of responsibility or decision should not be regarded as the goal of financial report in China because they do not adapt to the national situation of China and the two views have some limitations in themˉselves.The goal of finance report have hierarchy:firstly and fundamentally,realization of efficient resource collocation;secondly and basically,meeting the demand of accounting information users;thirdly and bodily,meeting the special demand of accounting information user.