摘要
本文在详细梳理了国内外现有会计目标定位主流观点及存在的问题基础上,采用系统分析的方法,将会计目标定位问题视为一个系统(称为会计目标定位系统),探讨了会计目标定位系统的构成要素及其结构,揭示了会计目标定位系统的演化规律及其与会计信息子系统的结构、功能和目标之间的内在关系,提出了会计目标定位的系统观。即业主制企业的会计目标定位是:服务管理观;合伙制企业或有限责任公司的会计目标定位是:基础目标是服务管理观,主导目标是受托责任观;股份上市公司的会计目标定位是:基础目标的基础目标是服务管理观,基础目标是受托责任观,主导目标是决策有用观。在此基础上,得出了会计的原本目标是服务管理观,而受托责任观、决策有用观均是在会计信息系统由业主制企业会计,进化到合伙制及股份上市公司会计过程中,在服务管理观基础上逐渐产生的会计目标;受托责任观和决策有用观之间的关系,也只有在会计信息系统进化到股份上市公司会计的条件下才有可能出现的问题,且它们之间在结构上是对立与同一,功能上是基础与主导的关系等几条重要结论。
This paper analyzes the characteristics of accounting objectives and elements,It sorts the existing domestic and international positioning of accounting objectives and problems of the main points out in details.Using systematic analysis method.Treat accounting target location issues as a system(It calls Accounting target positioning system)To explore the components and structure of accounting target positioning system.It reveals the internal relations among evolution law,structure,function and objective.The text proposed the perspective of accounting target positioning system.The accounting target of the owner-owned enterprise is:Service management concept.The accounting objective of a partnership or limited liability company is:The basic goal is the concept of service management,The dominant goal is the concept of fiduciary responsibility.The accounting target of the listed company is:The basic goal of the basic goal is the concept of service management,The basic goal is the concept of fiduciary responsibility,The dominant goal is the decision-making usefulness.On this basis,it is concluded that the original goal of accounting is the concept of service management.But The concept of fiduciary responsibility and the usefulness of decision-making are the accounting objectives gradually generated on the basis of the service management concept in the accounting information system from the accounting of the owner-owned enterprise,to the accounting process of the partnership and the listed company.The relationship between the concept of trusteeship and the usefulness of decision-making is only possible if the organizational form of the company has evolved into a company with a listed company.And they are structurally opposite and identical in structure,and functionally are several important conclusions such as the relationship between the foundation and the leading.
出处
《会计研究》
CSSCI
北大核心
2020年第3期3-18,共16页
Accounting Research
关键词
会计目标定位
基础目标
主导目标
Accounting Target Positioning
Basic Goal
Dominant Goal
