现阶段我国财务会计目标的重构——基于会计本质的两层次会计目标体系

Reframing The Current Objective of Financial Accounting in China:A System of Two Levels Based on The Nature of Accounting

正确的会计目标定位是提供高质量会计信息的前提保证。本文从分析西方财务会计目标理论的适用阶段性入手,结合会计本质的特性并以此为出发点,试图构建一个相对稳定的、适合我国现阶段经济特征的、两层次财务会计目标体系。

The right anchoring of accounting objective underlines the provision of high quality accounting information. This article intends to establish a stable two-level objective system of financial accounting, which is based on the nature of accounting. The two-level objective system is expected to be suitable to China's current economic features.