会计目标之纠正

Rectification of Accounting Objectives

会计目标是现行财务会计理论研究之起点,因此对会计目标的调整就是会计研究思路的修正。在归纳会计目标发展的基础上,并通过对目标与功能概念的辨析,认为如今的会计目标实际上是对会计信息功能概念的错位。进而,通过对实现会计信息功能的分析,提出了切合实际的会计目标——反映主体真实的财务状况,并认为现行会计理论实际上是建立在该目标基础上的。

Accounting objectives are the source of the study of active financial accounting theories, and thus rectifying accounting objectives means adjusting the train of thought in the accounting research. Based on the summary of developments in accounting objectives and the analysis between accounting objectives and its function concepts, it is deemed that the currcnt accounting objectives are actually not in agreement with the accounting information function concepts. Practical accounting objectives reflecting the real financial situation are suggested after the possibility of realizing accounting information function is analyzed with the belief that the active accounting theories is established on the suggested accounting objectives.