小议会计目标的定位方法

Discussion on Locating Method of Accounting Objective

众所周知,会计是一个以提供财务信息为主的经济信息系统,整个系统的运行必须服从系统的目标,再按目标展示会计理论体系的研究,因此会计目标成为会计理论研究的逻辑起点,是连接会计理论与实务的桥梁,是会计理论结构的最高层次,对会计系统运行起导向作用。本文首先阐述了会计目标的一些基本理论,而后又对会计目标的定位进行了研究。

As we all know, accounting is an economic information system based on financial information, the whole system must obey the target of the system, then display system of accounting theory according to target, therefore, accounting goal becomes the logical starting point of accounting theory and the bridge structure of connecting accounting theory and practice, is the ＇highest level of accounting theory, which provides guide for accounting system running. This paper described some of the basic theory of accounting objectives, and then the positioning of the accounting objective has been studied.