会计目标理论的现实选择_基于受托责任观和决策有用观的融合（The realistic choice of _ accounting objective theory of accountability and decision usefulness view based on Fusion）.docVIP

会计目标理论的现实选择_基于受托责任观和决策有用观的融合（The realistic choice of _ accounting objective theory of accountability and decision usefulness view based on Fusion） Medium pants cricket wells Realistic choice of accounting objective theory Based on the integration of entrusted responsibility view and decision usefulness view, Sun Zhaoliang Abstract: at present, there are two main viewpoints of accounting objective: fiduciary duty view and decision usefulness view. The concept of fiduciary duty exists on the basis of the separation of the two powers. But with the market economy With the continuous development of the two power separation, the trust relationship has become blurred, and the demand of the information demanders for accounting information is not only satisfied with the understanding of the fiduciary duty of enterprises Yes, and focus on the accounting information provided. Does it contribute to its economic decisions?. This decision usefulness concept has gradually been accepted and recognized. In a given economy In the environment, there are some defects in the view of accountability and decision-making usefulness, and the integration of the two is our realistic choice. Key words: accounting objective; fiduciary duty view; decision usefulness view Accounting objective, as the starting point of modern accounting theory, is the accounting practice of all accounting firms Standing on the basis of principles, methods and means, it is self-evident that we have It is necessary to locate the accounting target accurately, which is correct for guiding and standardizing the accounting The operation of the information system and the key point of determining the financial reporting information provided by the enterprise are as follows Important significance. First, the mainstream view of accounting objectives Financial accounting is an artificial economic information system whose objective is objective, Stability, diversity, gradation and so on. Since 1921, Simpson first proposed Sinc