| 会计环境与我国会计目标 |
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| 引用本文： | 魏艳芳. 会计环境与我国会计目标[J]. 科技情报开发与经济, 2003, 13(4): F002-F002,F003 |
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| 作者姓名： | 魏艳芳 |
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| 作者单位： | 太原市财贸学校,山西省太原市,030006 |
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| 摘 要： | 从会计目标与会计环境的关系以及会计目标的演进出发，浅析了我国当前会计目标观存在的局限性，并根据当前我国的会计环境，探讨了适合我国会计环境的会计目标的构建。
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| 关 键 词： | 会计目标 会计环境 中国 受托责任观 |
| 文章编号： | 1005-6033(2003)04-0000-01 |
Accounting Environment and Our Country''''s Accounting Target |
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| WEI Yan fang. Accounting Environment and Our Country''''s Accounting Target[J]. Sci-Tech Information Development & Economy, 2003, 13(4): F002-F002,F003 |
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| Authors: | WEI Yan fang |
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| Affiliation: | WEI Yan fang |
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| Abstract: | Starting from the relation between accounting target and accounting environment and the evolution of accounting target, this paper analyses on the limitation of the outlook of accounting target at present in China, and probe into the structuring of accounting target suitable to our country's accounting environment. |
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| Keywords: | accounting environment accounting target outlook of accounting target China |
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