| 浅析我国会计目标的定位 |
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| 引用本文： | 张轶娜.浅析我国会计目标的定位[J].淮北职业技术学院学报,2008,7(5):73-75. |
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| 作者姓名： | 张轶娜 |
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| 作者单位： | 淮北职业技术学院,安徽,淮北,235000 |
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| 摘 要： | 介绍了会计目标的内涵、意义以及关于会计目标的主要观点，并针对新旧会计准则中对会计目标的不同定位进行了比较分析，从而阐释了新会计准则中会计目标定位的科学性和合理性，提出我国应结合经济发展需要对会计目标进行恰当定位的观点。
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| 关 键 词： | 会计目标 会计准则 受托责任 决策有用 |
Analysis on the Direction of Chinese Accounting Objective |
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| ZHANG Yi-na.Analysis on the Direction of Chinese Accounting Objective[J].Journal of Huaibei Professional and Technical College,2008,7(5):73-75. |
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| Authors: | ZHANG Yi-na |
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| Institution: | ZHANG Yi-na |
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| Abstract: | The article introduces the connotation, significance and major points of accounting objective, analyzes the different directions of accounting objective in view of the new and old accounting standard, explains the scientificalness and reasonableness of accounting objective in the new accounting standard,proposes the point of that our country should illuminate the accounting objective properly in order to meet the needs of economic development. |
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| Keywords: | accounting objective accounting standard fiduciary responsibilities decision-making availability |
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