论会计目标的确定

On the Assurance of Accountancy's Target

比较“受托责任观”和“决策有用观”两大会计目标理论观,在此基础上对会计目标的确定提出了个人的观点———全面信息论。认为会计目标的设定可在两种观点之间进行取舍,使其能站在公正的立场,提供客观、公正、真实、全面的信息,有效地协调好各方的利益。为多元化的信息使用者服务,促进经济的发展。

Based on making a comparison between ＂the views of the responsibilities of being entrusted＂ and ＂the views of useful decision - making＂. The prsonal standpoint on the assurance of accountancy＇s target - overall information theory is put forwards. It is thought that the enactment of the assurance of accountancy＇s target can be accepted or rejected between the two kinds of views, make it be able to stand on the position of justice, provide the objective, fair, true and overall information, harmonize the benefits of all sides availably, serve the user of diversified information, promote the development of the economy.