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近年来,随着我国资本市场的不断成熟和经济的飞速发展,“股东至上”的公司治理思想再难占据主导地位,人们不得不反思,企业的会计信息使用者都有哪些?他们需要怎么样的会计信息?本文从利益相关者视角,通过分析不同利益相关者的不同需求,以及受托责任观和决策有用观的局限性,从而提出适用我国会计目标重建的相关建议。
In recent years, with the continuous maturation of China’s capital market and the rapid development of the economy, the corporate governance philosophy of “shareholders supremacy” has become difficult to dominate, and people have to reflect on what the company’s accounting information users are. They need What kind of accounting information? From the perspective of stakeholders, this paper proposes relevant recommendations for the reconstruction of accounting goals in China by analyzing the different needs of different stakeholders, and the limitations of the concept of fiduciary responsibility and decision-making usefulness.