论我国会计目标的多元定位

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浙江财经学院硕士学位论文

摘要

会计目标，是人们通过会计实践预期所要达到境地的抽象范畴，是沟通会计

信息系统与会计环境的桥梁，是会计研究的逻辑起点。西方关于会计目标的理论

研究，经历了偶尔被提及，逐渐被重视，作为财务会计概念框架的逻辑起点，成

为会计准则制定的导向，再向决策有用观国际趋同方向发展的过程。反观我国对

会计目标的研究，起步晚，并至今仍未达成共识。在 1992 年我国财政部颁布的《企

业会计准则》中缺乏明确的会计目标作为指导，并且由于颁布时间较早，客观经

济环境变化显著，准则中的内容已不能较好地规范会计实务。2006年2月15日，

财政部正式颁布的《企业会计准则——基本准则》采用受托责任为主、兼顾决策

有用的融合观定位我国会计目标。新制定的会计目标与国际财务报告准则目标采

用决策有用为主的观点不一致，却力求指导与国际趋同的具体准则，可见该会计

目标定位是否合理仍待研究。此外，当前我国会计准则以外的会计制度仍缺乏明

确的会计目标，而会计准则中制定的目标难以周全中小企业的会计信息供求。因

此，合理的会计目标全盘定位研究，无论在理论上还是实践中，对我国都具有较

强的实际意义。

本文首先对中西方会计目标的研究进行回顾与总结，归纳影响会计目标定位

的一般因素：会计环境、会计特征和会计技术水平、会计信息的需求者和供给者

等。在一般因素分析的基础上，针对我国特定环境因素进行考察。主要从宏观会

计环境、经济管理体制、资本市场现状和中小企业所面临的困境等方面进行考察，

试图涉及不同类型企业所面对的多种特殊经济环境。在此基础上，从会计目标定

位的直接影响因素——会计信息的需求和供给两方面进行特殊分析，侧重于对我

国现存不同组织形式的企业信息供求差异对比分析。基于以上一般因素分析和具

体因素特征分析，提出应当采用多元化的方式定位我国会计目标：将我国当前企

业主体分为上市公司、非上市大中型企业和小企业三类，考虑它们各自特定的经

济环境、会计信息的供求状况，分别对其采用“决策有用观”、“受托责任观”、“如

实反应”进行会计目标定位。在多元定位的基础上，本文最后阐述了不同的会计

目标要求有不同的会计报告模式与之相适应，多元化会计目标定位决定了会计报

浙江财经学院硕士学位论文

告模式的多样化，并对规范多样化会计报告模式提出了初步建议。

关键词：会计目标；多元；定位；环境；需求；供给

浙江财经学院硕士学位论文

III

ABSTRACT

Financial accounting objective is the abstract category of the region that people

anticipate to achieve through accounting practice. It is a bridge that communicating the

accounting information system and the environment. It is also the logical beginning of

accounting research. The financial accounting objectives in the West had a long history

that experienced being mentioned occasionally, being taken, being the logical beginning

of the concept framework of financial accounting, becoming the guidance of accounting

standards, then converging to the decision-making useful view. The research of financial

accounting objectives of China started late, and has not achieved the mutual recognition

until now. The standards promulgated in 1992 by our country Ministry of Finance lack

explicit objectives. As a result of 14 years passing and greatly changing of environment,

the standards could not well standard the practice. On February 15th, 2006, Ministry of

Finance promulgated standards commixing the view of both entrusted duty and usefully

decision-making to orientate financial accounting objectives of China. The new

objectives are different with the objectives of IFRS. However, the specific standards are

nearly the same. In addition, the small and medium-sized enterprises’ supply and

demand of accounting information are not considered carefully enough in the objectives.

It seems that the new objective is not so reasonable. As a result, the research of financial

accounting objectives is necessary, no matter in the theory or in the practice.

This paper firstly reviews the research of accounting objectives in the West,

concludes the general factors affecting the orientation of objectives: Accounting

environment, accounting characteristic and accounting technical level, accounting

information demand and supply of accounting information and so on. Based on the

analysis of general factors, this paper carries on the inspection of specific environmental

factor in our country. Then it specifics the directly effective factors, that the demand and

supply of accounting information, emphasizing the different conditions of different

enterprises. Based on the variance analysis, this paper proposes that we should use

浙江财经学院硕士学位论文

multiple accounting objectives in our country. Firstly divides enterprises of our country

into three kinds as listed companies, large and middle scale enterprises that not listed

and small businesses. Considering their different economic environments and the

supply-demand relations of accounting information, this paper suggests applying the

views that usefully decision-making, entrusted duty and truthfully-reflecting for the

three kinds of enterprises each to establish accounting objectives of China. Furthermore,

different accounting objectives request different accounting patterns to adapt with.

Multiple financial accounting objectives result in the diversifications of accounting

report patterns. This paper finally puts forward some preliminary proposals to supervise

the diversified accounting report patterns.

Key Words: financial accounting objectives; multiple; orientation; environment;

demand; supply

浙江财经学院硕士学位论文

绪论····························································································································1

第一章中西方国家会计目标研究述评·······································································6

第一节我国对会计目标的研究与现阶段主要问题 ············································ 6

第二节西方国家对会计目标的研究·································································· 14

第三节决策有用观与受托责任观之比较·························································· 20

第二章决定会计目标定位的一般因素·····································································24

第一节会计环境 ································································································· 25

第二节会计特征和会计技术水平······································································ 26

第三节会计信息使用者 ····················································································· 27

第四节会计信息提供者 ····················································································· 28

第三章对我国特定环境因素的考察分析·································································30

第一节宏观会计环境 ························································································· 30

第二节经济管理体制 ························································································· 31

第三节资本市场现状 ························································································· 32

第四节中小企业困境 ························································································· 39

第四章对我国会计信息供求差异特征分析·····························································42

第一节我国会计信息需求差异分析·································································· 42

第二节我国会计信息供给差异分析·································································· 44

第三节基于信息供求差异的理论抉择······························································ 48

第五章我国会计目标的多元定位·············································································51

第一节上市公司会计目标定位·········································································· 51

第二节非上市大中型企业会计目标定位·························································· 53

第三节小企业会计目标定位·············································································· 55

第六章会计目标多元定位下的会计报告模式·························································58

第一节不同会计目标导向下的会计报告模式 ·················································· 58

第二节会计目标多元定位决定会计报告模式多样化 ······································ 59

第三节对规范多样化会计报告模式的初步建议 ·············································· 63

结论··························································································································65

参考文献················································································································66

致谢····························································································································70

浙江财经学院硕士学位论文

绪论

一、选题背景

会计目标，是人们通过会计实践预期所要达到境地的抽象范畴①，是沟通会计

信息系统与会计环境的桥梁。会计信息系统围绕会计目标发挥作用，会计目标引

导会计信息系统运行。从会计信息系统论的角度看，会计的目标就是要明确在一

定的会计环境中，会计应该为谁提供怎样的信息：“谁”代表了会计目标应该服务

的主要会计信息使用者；“怎样的信息”代表着主要会计信息使用者对会计信息特

征提出的基本要求。同时，会计目标具有主观见之于客观的特点，它是会计实践

活动的出发点和归属，是连接会计理论与会计实践的纽带，也是会计研究的逻辑

起点。作为会计理论结构的最高层次，会计目标是决定会计理论结构中其他理论

要素的基础。特别是财务会计概念框架理论，它是以会计目标为起点的一系列内

在一致的会计理论，只有首先定位会计目标，概念框架中信息质量特征等其他理

论才能顺利地确定。

关于会计目标的定位，主要采用两种基本观点：受托责任观和决策有用观。

美国是采用决策有用观制定会计目标的代表国家，而澳大利亚、英国、国际会计

准则委员会等准则制定机构主要是采用以提供经济决策有用信息为主，兼顾反映

受托责任的会计目标。然而，随着股份公司的兴起，投资主体的日益分散化和多

元化，财务报表的重心从资产负债表开始转移到了损益表，人们更关注向投资者

等使用者提供有助于他们作出经济决策的信息，“决策有用观”大有取代“受托责

任观”之势②。2005年5月，美国财务会计准则委员会（FASB）与国际财务报告准

则理事会（IASB）正式联合启动了“重审概念——新概念框架计划”③，目的是通

过修正既有的概念框架，形成一个通用的财务会计概念框架。2006年7月6日，

作为该计划实施第一阶段的研究成果，FASB和IASB联合发布了关于财务报表目标

① 吴水澎.中国会计理论研究[M].北京：中国财政经济出版社，2000：196.

② 汪祥耀，骆铭民.论我国会计准则与国际准则的趋同——我国会计准则与国际准则的差异、原因和对策分析

[J].财经论丛，1：36.

③ 新财务会计概念框架将作为FASB和IASB制定会计准则的基础来使用，包括概述和一个做出各种结论的基

础，采取一个单一文件的形式，不再采用FASB目前以几个文件组成的形式。参见FASB官方网站，网址：

http://www.fasb.org/或http://www.iasplus.com/agenda/framework.htm.

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摘要：

浙江财经学院硕士学位论文I摘要会计目标，是人们通过会计实践预期所要达到境地的抽象范畴，是沟通会计信息系统与会计环境的桥梁，是会计研究的逻辑起点。西方关于会计目标的理论研究，经历了偶尔被提及，逐渐被重视，作为财务会计概念框架的逻辑起点，成为会计准则制定的导向，再向决策有用观国际趋同方向发展的过程。反观我国对会计目标的研究，起步晚，并至今仍未达成共识。在1992年我国财政部颁布的《企业会计准则》中缺乏明确的会计目标作为指导，并且由于颁布时间较早，客观经济环境变化显著，准则中的内容已不能较好地规范会计实务。2006年2月15日，财政部正式颁布的《企业会计准则——基本准则》采用受托责任为主、兼顾决策有...

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