基于会计环境的我国企业会计目标多元化研究

Research on Multiple Accounting Aims under the Condition of Accounting Environment

目前关于会计目标问题,受托责任学派和决策有用学派仍存在着争论。那么在我国当前的市场经济环境下,应构建怎样的会计目标呢?为什么会计目标在新准则当中会有重大转变呢?会计目标的确定取决于会计环境,只有深入分析各种不同的会计环境因素及其对会计目标的影响,才能正确选择会计目标,促进会计信息质量的不断提高。

When breakdown appears in net room equipment, assistant should find the obstacle and find out the feature and location of the obstacle to guarantee the teaching. There many reasons for the breakdown of net room. Assistant