从"受托"到"决策"--浅议会计目标的阶段性

会计目标的定位问题一直是会计界的热点问题,其中,尤其是从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,到底哪一种更适合中国市场经济的发展,更是众多会计学者争论的焦点.根据我国目前的不完善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.与此同时,我国经济发展趋势使决策有用观成为今后必然的发展目标.

From "Commission" to "Making Policy" --A Simple Discussion on the Stage of the Accounting Goal

The orientation problem has been a focus question in an accounting field all the time. There are especially two kinds of views from standardizing accounting goal: view of commissioned responsibility and the useful view which is useful to make policy. It is the focus that many accounting scholars dispute which kind of opinion suits the development in Chinese market economy. The author thinks our country should adopt commissioned responsibility againest capital market during the transition of the unperfect market economy at present stage. Meanwhile ,the author proposes the useful view which is useful to make policy which is the inevitable developing goal in the future through combining the economic development trend at the same time.