试论我国会计目标的定位（On the orientation of accounting objectives in China）.doc

试论我国会计目标的定位（On the orientation of accounting objectives in China） Journal of xiangfan vocational and technical college Ninth volume first Bimonthly January 2010 The goal of accounting is that in a certain accounting environment, people expect to communicate with each other The status or outcome of an accounting activity. [1] In essence, accounting The goal is to understand the nature of accounting on the basis of subjective The category of objective existence raised by the form, and the core of its description The question is, what information should accountants provide for whom? In view of the characteristics of the objective. Since the reform and opening to the outside world, about accounting items The research on the subject has always been one of the hot issues in the field of accounting theory in china. As a matter of fact, accounting serves as the economic management of providing financial information However, both for-profit and non-profit organizations have accounting objectives As a profit organization, the accounting items in different stages of development The standard may be different. Politics, economy, culture, law and education And other factors have certain influence on the accounting objectives, but this effect is Hierarchical and hierarchical. First, the composition of accounting objectives With the continuous development of economy, the actual and potential production of enterprises The main body of the right is increasingly complex and diverse, and each property right requires the accounting provider view Fair, relevant information to save the transaction costs, accounting as The goal of saving transaction costs of all property rights is throughout the whole process Economic development. To comprehensively grasp the accounting save transaction costs We need to analyze three of the accounting objectives that constitute and restrict them Factor is the main body of accounting objective Objective and Realization mode. (1) the main body of accounting