我国会计目标的定位

Discussion on the Positioning of Chinese Accounting Target

阐述了会计目标的定义及几种代表性的观点,指出确定会计目标的影响因素、原则,探讨了我国会计目标的定位。

This paper expounds the definition of the accounting target and several representative opinions on the accounting target, points out the influencing factors and principle of determining the accounting target, and probes into the positioning of Chinese accounting target.