会计目标与会计职能比较研究.doc

题目 会计目标与会计职能比较研究 [摘要] 我国的会计界对会计职能的研究一度非常重视，但很少涉及目标的概念，即使有，也是以介绍西方理论为主。到目前为止，我国财务会计的目标究竟是什么，还缺乏深入、透彻的研究，也没有形成一个权威的、可为学术界所普遍认同的论述。本文就是针对这一现象，将有关会计目标的研究和会计职能的论述加以比较，以期从中发现对未来会计理论发展有所帮助的启发或启示。 本文共分为三部分： 第一部分：会计目标的理论分析，从会计目标的内容及界定详细剖析会计的目标。 第二部分：会计职能的理论分析，细化会计职能，并分析会计职能对业务管理和决策的导向作用。 第三部分：会计目标和会计职能的比较分析，分别解说其区别与联系，并进一步做出结论，竭力使理论研究成果能真正用于指导财务会计准则的制订。Abstract] Our countrys accountant once took seriously to function of accountings research, but very little involves the goal the concept, even if has, is also by introduces the Western theory primarily. So far, is actually our country financial inventory accountings goal anything, but also lacks, the thorough research thoroughly, also has not formed one authoritative, to be possible for the academic circle general acceptance elaboration. This article aims at this phenomenon, the goal research and function of accountings elaboration compares concerned accountant, by the time discovered that will have the help inspiration or the enlightenment to the future accounting theory development. This article altogether divides into three parts: the first part: Accountant the goal theoretical analysis, the goal content and the limits analyzes accountants goal in detail from accountant. the second part: Function of accountings theoretical analysis, the refinement function of accounting, and analyzes the function of accounting to the business management and the policy-making guidance function. the third part: Accountant the goal and function of accountings comparative analysis, illustrated separately its difference and the relation, and further draw the conclusion, enables the fundamental research achievement by might and main to use in instructing financial inventory accounting truly the criterion the making. Key words: accounting goal; accounting functions ; information 目录 [摘要] I [Abstract] II 目录 III 1 引言 5 2 会计目标的理论分析 5 2.１ 会计目标的定义 5 2．2 会计目标的内容 5 2．2．1 会计信息的使用者 5 2．2．2 会计信息使用者需要什么样的会计信息 6 2．2．3 如何提供这些信息 7 2．3 会计目标的提出 7 2．4