会计环境与我国会计目标

Accounting Environment and Our Country's Accounting Target

从会计目标与会计环境的关系以及会计目标的演进出发,浅析了我国当前会计目标观存在的局限性,并根据当前我国的会计环境,探讨了适合我国会计环境的会计目标的构建。

Starting from the relation between accounting target and accounting environment and the evolution of accounting target, this paper analyses on the limitation of the outlook of accounting target at present in China, and probe into the structuring of accounting target suitable to our country's accounting environment.