| 受托责任观：中国资本市场的现实选择 |
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| 引用本文： | 田薇. 受托责任观：中国资本市场的现实选择[J]. 合肥工业大学学报(社会科学版), 2005, 19(2): 60-63 |
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| 作者姓名： | 田薇 |
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| 作者单位： | 安徽财经大学,研究生院,安徽,蚌埠,233041 |
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| 摘 要： | 以规范性会计目标中衍生出的两种观点——受托责任观与决策有用观的来源与概念为研究出发点,结合目前已有的研究成果,分析了更适合中国市场经济的会计目标。针对我国目前在市场经济转轨中的资本市场这一国情,现阶段应采用受托责任观,并从宏观和微观方面陈述其理由。
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| 关 键 词： | 受托责任观 决策有用观 资本市场 所有者缺位 |
| 文章编号： | 1008-3634(2005)02-0060-04 |
| 修稿时间： | 2004-04-06 |
The view of entrusted duty: the realistic choice of capital market in China |
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| TIAN Wei. The view of entrusted duty: the realistic choice of capital market in China[J]. Journal of Hefei University of Technology(Social Sciences), 2005, 19(2): 60-63 |
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| Authors: | TIAN Wei |
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| Abstract: | The article analyses the accounting goals suitable for the market economy in China based on the two points of view: the view of entrusted duty and the view of policy-making usefulness, including some other research achievements. .The author thinks that we should adopt the view of entrusted duty on the condition of the direct environment of the imperfect capital market and put forward some reasons in macroscopic and microscopic ways .Moreover it is the author's opinion that the view of policy-making usefulness is the destinationof the development in the future. |
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| Keywords: | the view of entrusted duty the view of policy-making usefulness capital market owner's omission |
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