对我国会计目标定位的思考

The Exploration of the Chinese Financial Accounting Objectives Orientation

本文在对会计目标和相关影响因素一般认识的基础上,详尽地分析了影响我国会计目标定位的几大因素,包括政治经济体制、企业资金的来源渠道以及证券市场的特征等,并据以提出了我国会计目标的定位。

The paper explores the factors that have impacts on the Chinese financial accounting objectives.The factors include political and economic system,the capital sources of the enterprises and the characteristics of the stock market.The paper finally concludes Chinese financial accounting objectives Orientation.