试论知识经济对会计环境和目标的影响

会计环境是会计理论与实务生长的土壤,对会计环境的研究是会计研究的起点。知识经济的到来,将使会计环境发生一系列变化。会计目标是会计主体在特定的历史时期与会计环境中,对会计实践活动所追求或希望达到的结果。文章在对会计目标两大流派,即"决策有用学派"和"受托责任学派"评述的基础上,提出会计目标多元化的主张。

Effects of Knowledge Economy on Accounting Environment and Goals

Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting. With the advent of knowledge economy, accounting environment will be undergoing great changes. Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment. This article claims the diversification of accounting goals after reviewing two schools on accounting goals.