| 重构高校会计目标的思考 |
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| 引用本文： | 王丽铭.重构高校会计目标的思考[J].四川教育学院学报,2005,21(9):43-45. |
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| 作者姓名： | 王丽铭 |
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| 作者单位： | 西华大学,经济与贸易学院,四川,成都,611930 |
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| 摘 要： | 会计目标作为会计应用理论的逻辑起点，必须随会计环境的改变进行相应的调整。受托责任观是隐含在相关法规和会计实务中的目前高校会计目标的事实选择。随着当前高校办学体制、资金结构等方面的变化，会计目标应当从受托责任观向决策有用观转变，具体地应当在会计信息提供的对象、会计信息的范围和信息的质量特征三方面进行重构。
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| 关 键 词： | 高校 会计目标 重构 依据 内容 |
| 文章编号： | 1000-5757（2005）09-0043-03 |
| 收稿时间： | 2005-03-26 |
| 修稿时间： | 2005年3月26日 |
On Restructuring Accounting Objectives of institutions of Higher Learning |
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| WANG Li-ming.On Restructuring Accounting Objectives of institutions of Higher Learning[J].Journal of Sichuan College of Education,2005,21(9):43-45. |
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| Authors: | WANG Li-ming |
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| Abstract: | Accounting objectives must change according to changes in accountiug situations. Commission responsibility view is a tie facto choice of the present college accounting objectives implied in related rules and accounting practice, In company with changes in present college running mechanism, fund structure, accounting objectives should be transferred to decision - usefulness view, To be specific, restructuring should be carried on in the objects, range and quality features of accounting information. |
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| Keywords: | institutions of higher learning accounting objectives restructuring backing content |
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