中、美、德会计目标定位的比较研究

A Comparative Study of Accounting Objective Orientation Among China, America and Germany

资本市场高度发展的美国 ,其会计目标定位于决策有用观 ,以满足投资的需要 ;企业融资主要依赖于银行贷款 ,其会计目标相应定位于受托责任观 ;我国社会主义市场经济条件下 ,国家处于权力中心地位 ,但随着资本市场的不断发展 ,会计目标必然会从受托责任观转向决策有用观的统一。

The capital market in America is highly developed, so its accounting objective is focused on decision application view, i.e. to provide investors useful information for decision. The capital market in Germany is rather developed, and business financing mainly comes from bank loan. Accordingly, its accounting objective is focused on commission responsibility view. Chinese economy is based on socialism-market, and the government plays a center role in economic administration. With the development of capital market, its accounting objective will inevitably transform from commission responsibility view to the unification with decision application view.