论我国基本会计准则的目标定位:侧重于会计模式角度的思考

Argument on the Orientation of China′s Basic Accounting Standard: Considerations Emphasizing on the Accounting Mode

1992年颁布的《企业会计准则》 ,在我国近年来的会计改革中发挥着积极的指导作用 ,然而随着改革的深化 ,要求对其进行修改与完善的呼声越来越高 ,首先就涉及到对会计目标的定位与表述问题。基于此 ,本文从分析我国现阶段的会计模式入手 ,在具体探讨围绕《企业会计准则》中的“目标”问题所展开的主要争议的基础上 ,提出作者对特定会计模式下我国基本会计准则目标定位的思考。

The Accounting Standardofor Business Enterprises, promulgated in 1992, has actively played an instructive role in the recent reform of accounting in China. However, as the deepening of the reform, there are more and more people appealing for the revision and perfection of it, which, at first, is concerned with the problem of orientation and definition of objective of accounting. This article first analyzes the China′s accounting mode at present stage, then goes further into the major controversies about the objective of accounting in the Accounting Standard, finally puts forward the author′s opinion about the basic orientation of the objective of accounting under the specific accounting under the specific accounting mode in China.