受托责任观与决策有用观对会计目标定位的影响——基于会计信息使用者视角

Influence of the View of Commissioned Responsibility and the View of Decision-making Usefulness on Accounting Objective:Based on the Perspective of Accounting Information Users

从会计目标的两种主流观点——受托责任观与决策有用观的演变出发,分析了会计信息使用者对信息的需求,剖析了受托责任观与决策有用观之间的差别与联系,分析认为,基于会计信息使用者的角度,会计目标定位于决策有用观是一种合理的选择。

This article begins with the evolution of the two main-stream views on accounting objectives,namely the view of commissioned responsibility and the view of decision-making usefulness,combines the analysis of accounting information users’needs for information,and analyzes the differences and connections between the view of decision-making usefulness and the view of commissioned responsibility.It is believed that,based on the perspective of accounting information users,the accounting objectives should give priority to the view of decision-making usefulness.