会计目标理论的现实选择_基于受托责任观和决策有用观的融合（The realistic choice of accounting objective theory is based on the fusion of fiduciary responsibility view and decision usefulness view）.doc

会计目标理论的现实选择_基于受托责任观和决策有用观的融合（The realistic choice of accounting objective theory is based on the fusion of fiduciary responsibility view and decision usefulness view） Medium pants cricket well The realistic choice of accounting objective theory - based on the concept of fiduciary responsibility and decision usefulness, sun chaoliang Abstract: there are two main viewpoints on accounting objective: fiduciary responsibility and decision making. The concept of fiduciary duty exists on the basis of separation of powers. But with the market economy The development of the relationship between the two rights and the development of the two rights is becoming more and more vague. The demand of the information demanders is not only satisfied with the knowledge of corporate fiduciary duty What is the case, and the accounting letter that pays attention to provide. The interest rate helps its economic decision. Such a useful view of decision-making is gradually accepted and accepted by all. In a particular economy Under the environment, the concept of fiduciary responsibility and the usefulness of decision-making are flawed, and the integration of the two is our realistic choice. Keywords: accounting objective; The concept of fiduciary duty; Useful view of decision making As the starting point of modern accounting theory, accounting objective is all accounting The position of principle, method and means is self-evident, we have It is necessary to accurately locate the accounting target, which is correct to guide and regulate the accounting The operation of the information system, as well as the focus on determining the financial reporting information provided by the enterprise Its important. 1. Mainstream view of accounting objectives Financial accounting is an artificial economic information system, which aims to be objective and objective. Characteristics of stability, plurality, and hierarchy. Simpson first proposed it in 1921 Since the concept of accounting goals, authorities