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基于环境变迁的会计目标逻辑演进探析

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摘要 近年来,资本市场诚信缺失问题凸显,企业社会责任功能被严重忽视,诸多社会功能的缺位,已严重影响到资本市场的健康良序发展,志在为完善资本市场提供信息的会计目标应随之作出调整。文章从环境变迁角度分析受托责任观和决策有用观的历史演进,提出两种观点各自的存在基础和功能,最后提出在现行市场环境下会计目标应包含权益保护观。
机构地区 聊城大学
出处 《会计之友》 北大核心 2016年第9期30-32,共3页 Friends of Accounting
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