从经济环境看财务会计的目标

An Insight into the Financial Acconnting Goals in the Light of Economic Environment

具体经济环境特征的不同，决定了财务会计目标的不同：受托责任会计目标与资本市场不发达的商品经济环境相吻合；高度发达的资本市场，导致了决策有用性会计目标的形成；我国当前经济环境中，资本市场尚处于发展阶段，对企业的影响有限，并且，宏观管理政策对资本自由流动存在一定的限制，也削弱了资本市场作用的发挥，同时，国有企业的主要资本直接来自于国家。因此，受托责任将是我国今后一段时期财务会计的目标。

The characteristics of the specific economic environment decide the goals of financial accounting.The goals of trustee responsibility accounting tallies with the commodity economy environment characterized by an undeveloped capital market.Highly developed capital markets bring about the existence of the accounting goals of decision-making usefulness. The author argues that trustee responsibility will be the goals of financial accounting in China for a period of time from now on.only because the capital markets in this country are in a developing state.