论资本市场对会计目标的影响

The Effects of Capital Market on the Accounting Objective

在资本市场中，资本市场的运行规律和现代企业的经营机制历史地、必然地选择了股东财富最大化作为企业会计的目标。这一方面使社会资源得到合理配置，另一方面企业得到发展，多创造了价值。

In the capital market, the maximization of stockholder's wealth is chosen as the goal of enterprise accounting because of the operation law of the capital market and operational machanism of the modern enterprises, it can make the social resources be disposed reasonably, meanwhile, enterprises will be developed, value will be created and the social welfare will be increased greatly.