论财务会计概念框架中会计目标的定位

Accounting Objective Orientation in Financial Accounting Conceptual Framework

在构建我国的财务会计概念框架时,应考虑受托责任观和决策有用观有其特定的适用环境,并借鉴国际上关于概念框架中会计目标的定位。从借鉴国际经验和分析会计环境的角度考虑,我国财务会计概念框架的会计目标定位应当兼顾“决策有用观”和“受托责任观”,并以“受托责任观”为重。

We should consider the particular applying environments of accountability view and decision making view, and use the achievements of western countries financial standard setters for reference when financial accounting concepts framework is developed. This paper takes these factors into account and presents that Chinese accounting object in CF should be balanced on the two views and trended toward the accountability view.