| 受托责任论与决策有用论的影响——我国会计目标的现实选择 |
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| 引用本文： | 于绍华.受托责任论与决策有用论的影响——我国会计目标的现实选择[J].科技情报开发与经济,2007,17(6):158-159. |
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| 作者姓名： | 于绍华 |
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| 作者单位： | 中铁十二局电气化工程处,山西太原,030024 |
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| 摘 要： | 会计目标关系到会计基本理论框架的构建以及会计实务的拓展。美国会计界关于会计目标的研究形成两个主要流派——受托责任学派和决策有用学派。探讨了这两种观点对会计理论和实务的影响,以构建出真正符合我国现阶段经济环境的会计目标理论。
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| 关 键 词： | 受托责任论 决策有用论 会计目标 |
| 文章编号： | 1005-6033（2007）06-0158-02 |
| 收稿时间： | 2006-10-27 |
| 修稿时间： | 2006年10月27 |
The Influence of Trusted Responsibility Theory and Decision Usability Theory——the Actual Selection of Our Country' s Accounting Target |
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| YU Shao-hua.The Influence of Trusted Responsibility Theory and Decision Usability Theory——the Actual Selection of Our Country'''' s Accounting Target[J].Sci-Tech Information Development & Economy,2007,17(6):158-159. |
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| Authors: | YU Shao-hua |
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| Institution: | YU Shao-hua |
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| Abstract: | The accounting target is related to the construction of the frame of the basic accounting theory and the continuation of the accounting practice.There are two main schools,the school of trusted responsibility and the school of decision usability,in the research on the accounting target in American accounting circles.This paper probes into the influence of the two opinions on the theory and practice of the accounting for constructing the theory of accounting target fitting in with truly our country's economic target in present stage. |
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| Keywords: | trusted responsibility theory decision usability theory accounting target |
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