中国社会主义市场经济条件下会计目标的现实选择和中长期预期

The Realistic Choice and the Medium and Long-term Anticipation of the Accounting Objectives under the Chinese Socialist Market Economy

会计目标体现了不同国家以及同一国家经济发展不同时期的阶段性特征。资本市场的发育程度及其有效性是确立会计目标的依据。我国目前的资本市场及其有效性与欧、美等主要西方国家的差距很大 ,市场资源配置效率较低。现阶段 ,我国应按照“受托责任观”来确立会计目标。当我国的资本市场充分发展 ,资本市场趋于“有效”后 ,再按“决策有用观”

The accounting objective embodies the characteristics of the stages in one country or in different countries. The accounting objective is based on the development level and the effectiveness of the capital market. Compared with those in the Western countries, the growth level and the effectiveness of the capital market in China is lower, and so is the efficiency of the resource distribution. At present, China should establish its accounting objective according to “the concept of accountability”. However, when the capital market in China has fully developed and its efficiency fully improved, this accounting objective will be re established according to “the concept of useful decision making”.