UC知道高手请帮我译论文摘要！悬赏！急！感激不尽
来源：百度知道 编辑：UC知道 时间：2024/04/27 20:48:12
内 容 摘 要
会计目标是会计主体在特定的历史时期与环境中，从事会计实践活动所追求和希望达到的预期效果，是会计工作的出发点与落脚点。所有的会计工作都是围绕会计目标而展开的，会计目标的构建有着重要意义。本文拟在评述现行会计目标理论的基础上，通过对会计目标理论研究的历史回顾，评析了当代两种具有代表性的理论，在肯定其合理性的同时也指出其存在的缺陷，并试图对会计目标理论进行重构。会计目标强烈地受到社会经济环境变动的影响，会随着社会经济环境的变化而变化，有着明显的“时代特征”。笔者分析研究了社会主义市场经济特点，结合我国现实国情，探析市场经济环境对我国会计目标定位的影响，最终提出：鉴于我国当前的经济环境，会计的具体目标应定位于“决策有用”为主，以适应社会经济发展的趋势；同时兼顾“受托责任”，这又是由我国现阶段特殊的社会经济环境所决定的，而推进会计法制化，注重保障会计信息的可靠性，是促进会计目标实现的关键。
关键词：市场经济 社会经济环境 会计目标 受托责任 决策有用
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