摘要
论文在梳理关于会计目标"决策有用观"与"受托责任观"两论关系学说已有研究成果的基础上,对两者的差异进行了比较,应用系统论,认为会计目标是会计职能的具体化,会计目标的两论与会计职能的两论之间存在对应关系。
This thesis combs the research on the relationship between the two viewpoints of ＂decision usefulness＂ and ＂accountability approach＂ on accounting objective. On that basis, it makes a comparison between the two viewpoints. By using the system theory, it concludes that accounting objective is the reification of accounting function, and there is a corresponding relationship between the two viewpoints on accounting objective and the two viewpoints on accounting function.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2008年第5期61-65,共5页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
决策有用观
受托责任观
关系
会计目标
decision usefulness
accountability approach
relationship
accounting objective
