摘 要
会计目标一直是一个倍受关注的话题。会计目标存在哪些问题，如何优化会计目标更是现在会计领域里大家关心的热点问题。目前国际上对会计目标的研究，存在两种观点，分别是受托责任观和决策有用观。这篇文章主要是会计目标的研究背景以及它的意义入手, 并表明了该论题的研究体系。阐述企业会计目标对整个会计工作的重要作用，以及在社会经济秩序中所起到的举足轻重的作用。在此基础上确立对会计目标的研究方向。从会计环境和会计目标的理论基础出发，研究制约会计目标定位问题的影响因素。本文研究会计目标就应该入手于会计环境。解析了会计环境中法律、文化、经济、政治、会计信息使用者等因素对会计目标的影响，但这些因素对会计目标制定的影响程度是不一样的。
关键词：会计目标；影响因素；决策有用观
ABSTRACT
Accounting goal has always been a hot topic. There are two hot issues in the accounting field, one is what the problems the accounting goals have and another is how to optimize your accounting goal. At present, there are twoviews about accounting goals in the world. They are commission responsibility viewand decision-making availability.This paper from the study background and meaning of the accounting goal goals of elaborated the research system, scope and method. Enterprise accounting goal is important to the whole accounting work and the social economic order. On the basis of the research, this paper established the research direction of the accounting goal.On the basis of the research, this paper established the research direction of the accounting goal. From the theoretical basis of the accounting environment and accounting goal, this paper studied the factors which restricted thepositioning of accounting goal. This paper analyzes the factors which influence to the accounting goal in accounting environment such as the political, law, economic, cultural, the users of accounting information etc.But the degree of these factors’ impact on the accounting goal different.This paper focus on the the analysis of the effect of economic environment to the accounting goal in accounting environment.
Keywords:Accounting goal;Influencing Factors; decision-making availability
目 录
诚信声明……………………………………………………………………………………Ⅰ
摘要………………………………………………………………………………………Ⅱ
ABSTRACT…………………………………………………………………………Ⅲ第一章 绪论………………………………………………………………………………1
1.1 选题背景和选题意义………………………………………………………………1
1.1.1 选题背景………………………………………………………………………1
1.1.2 研究意义………………………………………………………………………1
1.2 国内外研究动态……………………………………………………………………2
1.2.1 国外研究动态…………………………………………………………………2
1.2.2 国内研究动态…………………………………………………………………2
1.3 可能的创新点………………………………………………………………………3
第二章 会计目标两大学派…………………………………………………………4
2.1 受托责任观…………………………………………………………………………4
2.1.1受托责任观产生的经济基础…………………………………………………4
2.1.2受托责任会计的特征…………………………………………………………4
2.1.3受托责任观的新发展…………………………………………………………5
2.2 决策有用观…………………………………………………………………………5
2.2.1决策有用观产生的经济基础…………………………………………………5 2.2.2决策有用会计的特征…………………………………………………………6 2.2.3决策有用观的新发展…………………………………………………………6
第三章 不同性质会计主体的会计目标……………………………………7
3.1 营利组织的会计目标………………………………………………………………7
3.1.1银行…………………………………………………………………………7
3.1.2证券市场上的职业投资者……………………………………………………7
3.1.3非国有的一般投资人…………………………………………………………7
3.2 非营利组织的会计目标……………………………………………………………8
3.2.1政府机关部门…………………………………………………………………8
第四章 企业不同发展期间的会计目标……………………………………………9
4.1 企业初创期…………………………………………………………………………9
4.2 企业发展期…………………………………………………………………………9
4.3 企业稳定经营期……………………………………………………………………9
4.4 企业衰退、破产清算时……………………………………………………………9
第五章现代企业的会计目标发展与未来的发展方向……………………………10
5.1 现代企业会计目标选择的多样可能性…………………………………………10
5.2 对于企业会计目标选择的建议…………………………………………………10
5.3 企业的会计目标定位的思考……………………………………………………11
结论…………………………………………………………………………………13
参考文献……………………………………………………………………………………14
致谢…………………………………………………………………………………………15
