试论高校会计目标的选择

就会计目标的基本内容分析了受托责任观和决策有用观的分歧及分歧的实质所在,为高校会计目标选择提供了基本的依据.在理论界和实务界都未对高校会计目标形成明确认识的情况下,通过对相关法规和高校会计工作实务进行分析,发现当前事实上选择的是受托责任观.结合高校面临的新的现实、发展趋势和高校会计的新任务,提出其会计目标应该选择决策有用观.

Choice of Accounting Objectives in Colleges and Universities

Based on the analysis of the divergence between commission responsibility view and decision - usefulness view and the essence of their differences regarding accounting objectives, this paper provides colleges and universities with basis for choice of accounting objectives. Although no common understanding on accounting objectives has been reached, we come to a conclusion that the theory circle and the practice circle actually give priority to commission responsibility view through analysis of related students and accounting practice of colleges and universities. Considering the new reality, the developing tendency and the new task of accounting of colleges and universities, we should hold a decision - usefulness view.