论文部分内容阅读
本文通过对两种会计目标理论观点和我国会计信息使用者不同需求的比较分析,论述了我国会计目标的定位和发展方向,同时论述了公允价值计量是决策有用观的会计目标的反映,指出了公允价值计量存在的问题及提出了完善建议。
By comparing the two theoretical perspectives of accounting objectives and the different needs of accounting information users in our country, this paper discusses the orientation and development direction of accounting goals in our country. At the same time, it expounds that accounting of fair value is a reflection of the accounting objective of decision- The problems of fair value measurement and put forward perfect suggestions.