财务会计目标:演变与动因

Financial Accounting Objectives: Evolution and Motivation

类似于物种的演变,财务会计目标的变迁是财务会计环境变化和自身内在动力共同作用的结果。从会计环境需求和会计内在动力两方面分析了财务会计目标从受托责任观,到决策有用观,再到投资者保护观的演进路径和动因。针对当前会计信息体系的不足,提出通过完善会计定价功能和会计治理功能来进一步加强投资者保护。会计定价功能的完善可以通过明确会计信息的质量导向、未来导向、原因导向等来实现;会计治理功能则可以通过完善会计报告内容结构和提高会计信息透明度实现。

Similar to the evolution of species, the change in financial accounting objective is the outcome of combined action of both the environmental change of financial accounting and the inner impetus of financial accounting itself. From environmental requirement and intrinsic motivation of accounting, this paper discusses the evolution path and the motivation of financial account- ing objective, which has changed from fiduciary duty to decision-making usefulness, and then to investor protection. In view of the shortcomings in current accounting information system, it puts forward that investor protection can be further enhanced by im- proving the accounting pricing function and the accounting governance function. The improvement of accounting pricing function can be achieved by improving the accounting information through quality orientation, future orientation, reason orientation, etc. The improvement of accounting governance function can be achieved by improving the content and structure of accounting report and by enhancing the transparency of accounting information.