会计目标理论

摘要会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。

As a starting point in accounting research , accounting objective theory must have a scientific and complete theoretical framework .

对会计职能供给&结果的反映与过程的控制，以及企业管理层、治理层与市场层的会计需求进行二维综合分析，会计目标理论可构建成一个供给与需求动态均衡的矩阵理论框架。

Through a two-dimensional comprehensive analysis of accounting function supply-reflection of results and control of process , and of accounting demand of corporate management , governance and market , accounting objective theory can be structured as a matrix theoretical framework with supply and demand in dynamic equilibrium .

论会计目标理论框架

On the Theoretical Framework of Accounting Objectives

会计目标理论呈现出的统一趋势；

Accounting objectives theory presents united tendency .

我国的会计目标理论主要有受托责任观和决策有用观。

The accounting goal theory of our nation mainly have entrusting liability viewpoints and useful viewpoints of policy-making .

第二章理论借鉴，从资产定义、商誉理论、有效市场理论、现代会计目标理论等角度分析与自创品牌会计相关的各种理论和学说。

Chapter 2 gives an overview of theoretical basis including that of assets , goodwill , accounting objective and efficient markets hypothesis .

我国房地产企业上市融资过程曲折，备受关注，为研究房地产上市公司的资本结构提供了较多的资料。论会计目标理论框架

These theories provide a theoretical framework for the analysis into the capital structure of listed Real Estate corporations in China . On the Theoretical Framework of Accounting Objectives

然后对金融工具准则持续全面趋同的相关概念及其特征进行了界定和分析，并从信息不对称理论、资本保全理论、会计目标理论三个方面对金融工具准则持续全面趋同的理论基础进行阐述。

This article discussed the Theoretical basis of the continued convergence of financial instruments standards from three perspectives of the information asymmetry theory , capital preservation theory and accounting goal theory .

本文试图运用逻辑学并结合会计目标理论，在综合各种资产定义优点的基础上对资产进行定义，即资产是特定会计主体合法控制的能带来未来经济利益的资源。

From theory of logic , this paper attempts to elicit one asset definition on the basis of the former definitions with the accounting goal theory . Asset is such resource that can bring future benefit , which is legally controlled by given entity .

会计目标变迁的理论分析

Theoretical Analysis of the Change of Accounting Object

会计目标是会计理论的重要组成部分，决策有用观和受托责任观是长期以来在西方发达国家具有统治地位的两大学派。

Accounting goal is an important part of accounting theory . Useful decision and accountability are two group schools which have been in dominant position in west developed countries for a long time .

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。

Accounting objectives must change according to changes in accounting situations .

本文首先阐述了会计目标的一些基本理论，而后又对会计目标的定位进行了研究。

This paper described some of the basic theory of accounting objectives , and then the positioning of the accounting objective has been studied .

究其原因，笔者认为，关键之一是以会计目标作为构建会计理论体系逻辑起点的主张没有达成共识。

Investigate whose cause , author thinking that one of key is not to reach consensus with the accounting objective as the view structuring accountant theory system logic starting point .

然后从会计目标出发，论述了在会计目标理论指导下的会计政策选择目标的理论发展，从而得出我国会计政策选择目标的定位原则；

Then proceed from accounting goal , expound the fact that chooses the theory of the goal to develop in accounting policy under the guidance of accounting goal theory , draw I Congress count policy choice localization principle of goal ;

会计计量属性的选择及运用与会计信息质量需求、会计目标等理论因素以及经济环境、会计技术环境、经济利益因素、计量属性本身的复杂程度等现实因素密切相关。

The choice and the use of accounting measurement attributes are closely related to theories such as the demands for accounting information and the objectives of accounting . They are also related to other practical factors such as economic environment , accounting technologies , interests , the complexity of themselves .

目前会计理论结构逻辑起点主要观点有四种，但从逻辑学会计学角度看会计目标应是会计理论结构的逻辑起点。

There are four opinions about it . The accounting target is the logical starting point for the structure of the accounting theory from the angles of logic and accounting .