关于会计目标的-会计学专业论文.docx

苎堡墨三查堂堡圭塑造塞Abstract 苎堡墨三查堂堡圭塑造塞 Abstract According to the basic theories that the essenc七of accounting decides the basic objective of accounting and that the environment of accounting decides the material objective of accounting，The article discuss deeply ofthe environment of uceounting of ou．r country．Then the author gets a conclusion about the microscopical material objective of accounting of our country,nowadays． According to the peculiarity of the accounting objective of our country,the author brings forward some suggestions about accounting reform． The paper is divided into six parts．The first part is a preface．rn∞preface introduce mainly the aim of the paper,the meaning of the research，the means of the research and the theoretic basis of the research．强e title of the second part is the phylogeny of the research of the aim of accounting．The part introduces the history of the research．The llIifd part of the paper elluInerates several standpoints about the aim ofaccounting．The most important part ofthe paper is the fourth part． The part analyzes the accounting environment of our countlT,and gets a conclusion about accounting objective of our country,nowadays．In the矗fnl part． the author makes some suggestions for Our accounting reform．At finally,the author summarizes the paper and point out a direction ofthe research． The author thinks that the macroseopical economic manageanent is the most important objective of accounting of Our COuntry．At the same time，we must also consider the need ofeconomic decision-making and the need ofreflecting the duty ofbe commissioned． Key word：The aim ofaeeouuting The essence ofaccounting The environment ofaccounting The theory ofaccounting n 武汉理工大学硕士学位论文第1章绪言 武汉理工大学硕士学位论文 第1章绪言 从两则两制的颁布实施到最近颁布或拟颁布的《企业会计准则》、(4-业 会计制度》、《金融企业会计制度》和《小企业会计制度》．构建符合社会主 义市场经济要求的有中国特色的会计模式通过了十几年的自发性摸索，逐渐 过渡到了自觉性完善阶段。为指导有中国特色的会计模式的构建．当前我国 会计界理论研究的重点转向对有中国特色的会计理论体系的研究。 构建会计理论体系，首先要明确理论体系的逻辑起点，在对会计理论体 系的逻辑起点问题的探讨过程中，存在几种不同的观点．例如：会计对象起 点论、会计本质起点论、会计环境起点论、会计