摘要
文章通过两大会计学派在会计目标这一问题上的评述 ,提出作者的基本观点 ,即会计目标在于追求中立。并结合会计人员资格制度、法律责任等方面论述了会计目标得以实现的有效途径。
Through the comment on the accounting objective which belongs to two major accounting schools,the author of this article puts forward the basic viewpoint that the accounting objective lies in seeking the neutrality.Combined with the discussion of the accountant qualification system,legal liability,etc.this article expounds the effective channel to realize the accounting objective.
出处
《辽宁财专学报》
2001年第5期40-41,共2页
Liaoning Financial College Journal
关键词
会计
受托责任学派
决策有用学派
会计法
accounting objective
school of accountability
school of decision usefuless
accounting law
