基于会计目标视角的合并理论选择研究

Study on the Selection of Combined Theory from the Perspective of the Accounting Target

会计目标作为会计理论的逻辑起点,在整个财务会计概念结构体系中起着指导作用。本文从会计信息服务对象、对权益本质的认识、会计信息质量特征等角度,对三大合并理论所体现的会计目标思想分析发现,所有权理论和实体理论分别主要体现了受托责任观和决策有用观的基本思想,而母公司理论则兼顾了二者的基本思想。基于我国的会计目标定位,可以推定我国目前亦主要采用母公司理论,兼顾实体理论。

In the field of accounting,the combination theory is always one of the focuses and heat spots.As the center of the basic accounting theory and the logical starting point of accounting theory study,the accounting target give the direction in the whole conceptual structure system.This thesis's idea is to deduce the selection of combination theory from the perspective of accounting target location selection.