利益相关者视角下我国会计目标的再定位

The Reorientation of Accounting Objectives in China From the Perspective of Stakeholders of the Enterprise

会计目标是会计理论体系中的最为本质的要素之一,我国现行会计目标是受托责任观和决策有用观的"结合",主要偏向于向股东提供会计信息,而忽视了企业其余一部分的利益相关者,立足于我国现行会计目标的不足之处,旨在从利益相关者角度入手提出"权益保护论",对财务会计目标进行重新定位。

Accounting objective is one of the most essential elements of accounting theory,the current accounting target is the combination of accountability view and decision-usefulness view,mainly to provide accounting information to stockholder,but ignore the rest part of the stakeholders,based on the deficiency of our current accounting objective,the paper put forward the theory of"rights and interests protection concept",in order to reorient the accounting target of our country.