会计信息目标的一种理论解读

会计目标的理论研究一直沿着两条不同的思路展开 ,即规范性目标和实证性目标。本文在分析两种目标体系基本问题的基础上 ,引入现代主流经济学的理论和方法 ,得出会计目标三分法的基本结论 ,并认为 :会计的终极目标是实现经济资源的有效配置。

Traditionally,theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives. Based on the analysis of the basic problems of the two objectives systems, this article introduces the theory and methodology of modern mainstream economics into the analysis of accounting information objectives, then draws a basic conclusion--a trichotomy of accounting objectives, and in the end considers that the ultimate objectives of accounting are to realize the optimum allocation of economic resources.