企业组织形式与会计目标

Enterprise Organization Form and Purpose of Accounting

随着经济的发展,企业的组织形式也在不断的演变:独资企业、合伙企业和公司制企业。随着企业组织 形式和经济环境的变化,企业会计目标也相应发生着变化,其中,受托责任观和决策有用观为学者们所青睐。本 文拟在探讨企业组织形式的基础上,进一步探讨与之相适应的企业会计目标。

With the development of economy, the forms of enterprises have evolved. There are some forms, such as proprietorship, partnership and corporate. With the enterprise's forms and economic environment changing, the objective of their accounting has changed correspondingly. Among the objectives, there are two main views: the accountability approach and the decision usefulness approach .This article is going to discuss the objectives based on the forms of the enterprises.