从资本市场的发展谈财务会计的目标定位

On the Target Orientation of Accounting with the Development of Capital Market

随着资本市场的发展,我国财务会计目标已与经济环境不相适应,应对财务会计的目标进行重新定位。另外,随着经济环境变迁,财务报表的目标已不能满足信息使用者对信息的需求。财务会计必须寻求其他途径提供对信息使用者决策有用的信息,这一途径就是其他财务报告,借助其他财务报告披露在财务报表中无法确认、计量的预测性信息,以满足资本市场的发展。

With the development of the capital market in China,the target of financial accounting is no longer adaptable to the economic environment,thus a re-orientation of the financial target is needed.Furthermore,with the changes of economic situation,the targets of financial reports can not meet the needs of the users for information.The financial accountants must therefore seek other means to provide the users with useful information to make decisions.And this means lies in resorting to other financial reports with which the predictive information unable to be confirmed and calculated can be disclosed to satisfy the need of the development of the capital market.