| 会计目标两论关系探索 |
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| 引用本文： | 孔庆林李孝林蔚世雄.会计目标两论关系探索[J].北京工商大学学报(社会科学版),2008,23(5):61-65. |
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| 作者姓名： | 孔庆林李孝林蔚世雄 |
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| 作者单位： | 1. 重庆工学院,会计学院,重庆,400050
2. 重庆市两路工业园区管理委员会,重庆,401120 |
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| 摘 要： | 论文在梳理关于会计目标"决策有用观"与"受托责任观"两论关系学说已有研究成果的基础上,对两者的差异进行了比较,应用系统论,认为会计目标是会计职能的具体化,会计目标的两论与会计职能的两论之间存在对应关系。
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| 关 键 词： | 决策有用观 受托责任观 关系 会计目标 |
| 收稿时间： | 2008/1/29 0:00:00 |
Probe into the Relationship between Two Viewpoints on Accounting Objective |
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| Kong Qing-lin,Li Xiao-lin & Wei Shi-xiong.Probe into the Relationship between Two Viewpoints on Accounting Objective[J].Journal of Beijing Technology and Business University:Social Science,2008,23(5):61-65. |
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| Authors: | Kong Qing-lin Li Xiao-lin & Wei Shi-xiong |
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| Institution: | Kong Qing-lin1,Li Xiao-lin1 & Wei Shi-xiong2(1.Accounting School,Chongqing Institute of Technology,Chongqing 400050,China,2.Management Committee,Chongqing Lianglu Industrial Park,Chongqing 401120,China) |
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| Abstract: | This thesis combs the research on the relationship between the two viewpoints of decision usefulness and accountability approach on accounting objective.On that basis,it makes a comparison between the two viewpoints.By using the system theory,it concludes that accounting objective is the reification of accounting function,and there is a corresponding relationship between the two viewpoints on accounting objective and the two viewpoints on accounting function. |
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| Keywords: | decision usefulness accountability approach relationship accounting objective |
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