会计目标对决策目标实现的保证程度及保证体系分析

Analyzing the Degree and System of Accounting Objectives to Guarantee the Realization of Decisive Objectives

企业利益关系人的决策目标及决策所需信息是由企业的经营环境决定的 ,会计目标只能在一定程度上保证决策目标的实现 ,保证程度决定于其他竞争信息的情况、会计技术及会计信息的提供成本。要最大限度地保证决策目标的实现 ,必须确定恰当的会计目标 ,并将会计目标在不同的会计活动参与人之间进行分配 。

Economic decisive aim and the information for the decision vary with economic conditions of enterprises. Accounting objectives can only play limited role in realizing decisive objectives. In order to guarantee to realize the decisive aim, we must decide accounting objectives, divide accounting objectives among different participants and establish a comprehensive guarantee system of accounting objectives.