| 会计目标的思考 |
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| 引用本文： | 白劲松.会计目标的思考[J].科学之友,2006(10). |
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| 作者姓名： | 白劲松 |
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| 作者单位： | 霍州煤电集团水电热力公司 山西霍州031400 |
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| 摘 要： | 分析了会计目标的两大流派,并对这两大流派进行了区别,指出两种形式的适用条件。
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| 关 键 词： | 会计目标 决策有用学派 受托责任学派 |
Thinking on Accounting Objective |
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| Bai Jinsong.Thinking on Accounting Objective[J].Friend of Science Amateurs,2006(10). |
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| Authors: | Bai Jinsong |
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| Institution: | Bai Jinsong |
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| Abstract: | The article analyses two schools of accounting objective, draws a distinction between these two schools, and introduces their application condition. |
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| Keywords: | accounting objective decision utility school entrustee responsibility school |
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