会计目标决策有用观理论研究

A Study of Accounting Objective Theory on the View of Decision Usefulness

会计目标是会计理论研究和会计实践的出发点,受托责任观和决策有用观作为会计目标两大具有代表性的观点在相当长的一段时间内是学术界争论的热点,形成了浩瀚的会计目标研究的文献。随着经济环境的变迁,决策有用观逐渐被广泛采用。它表明为用户提供与决策相关的信息是会计存在和发展的基础。基于决策有用观的会计目标对于我们推进资本市场的健康发展、完善公司治理和夯实会计基础理论研究具有重要的理论价值和现实意义。

Accounting objective is the starting point of the study of accounting theory and accounting practice.The divergence between the view on commission responsibility and that on decision usefulness has been a hot debate issue in the academic circles for a long time.It created lots of literature in this area.With the changes of economic environment,the view on decision usefulness is adopted gradually on a large scale.It shows that providing useful information to investors is the base for the existence and development of accounting.Decision usefulness view is of great theoretical value and practical significance to improve the capital market healthily,to perfect corporation governance,and to tamp the foundation of accounting theory.