论会计目标的选择

On the Choice of Accounting Targets

美国证券市场发达,公司股权分散的特点,决定了美国的会计目标是决策有用观;德日证券市场不够发达,公司股权机构控制的特点,决定了德日的会计目标是受托责任观。我国证券市场不够发达,公司治理结构,既有机构控制型又有拥有者管理型,会计目标应在西方受托责任观基础上,转换成会计控制观;由于上市公司的特殊性,其会计目标应实行会计控制观和决策有用观并存。

The advancement of American stock markets and the scattered characteristic of company shares determine American Accounting Target is useful decision; The unadvancement of German and Japanese stock markets and the central characteristic of company shares determine their accounting target is entrusted duty. The stock markets in our country is unadvanced. There are two structure of company management organization control and Owner Management . So the accounting target should be turned into Accounting control on the basis of Western Entrusted Duty. Because of the specific of Marketing company, its accounting target should be Accounting control and useful Decision existing side by side.