Goal reasonable position at this stage of accounti

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Goal reasonable position at this stage of accounting

Factors (a) external factors. Accounting is present in a certain environment, and affected by the environment. Hendrickson said: Therefore the accounting to be considered the first target in the accounting environment and adapt to certain accounting environment is changing, accounting objectives should change with it. Accounting environment, including economic, legal, political, social and cultural,[link widoczny dla zalogowanych], of which the most important factor is the economic factors, such as a country's economic system, economic development, enterprise management mechanism,[link widoczny dla zalogowanych], corporate sources of funding and ownership structure . Export documents / Lin Xiaoyu (b) internal factors. Targeting of the internal factors accounting mainly refers to the accounting functions. The accounting function is a function of accounting is the accounting itself has an objective existence. Of man's subjective consciousness or desire to change, and the accounting objective is subjective. Is that people can play the role of the accounting definition, is a specific accounting functions,[link widoczny dla zalogowanych], subject to accounting functions, so people in the target localization time can not go beyond the accounting functions of accounting, but only limited to the scope of accounting functions inside. Fourth, targeting at the present stage of accounting will be China's accounting standard accounting definition of goals in three areas: the relevant state authorities,[link widoczny dla zalogowanych], to outside investors and internal management accounting information provided. The goal is to be useful down the decision to set up schools of thought. Although this goal can not be said to be wrong, but too general, and there is no distinction between internal reporting and external reporting, but were mixed up. Accounting standards on the formulation of no significance. Study the positioning of China's accounting objectives not by simple reasoning can be achieved, but by the above discussion, we can still draw some conclusions: (a) decision-usefulness view is not suitable for the present stage of accounting objectives. As a continuation and development of accountability, decision-usefulness view the progress of the obvious: First, it is more objective and comprehensive understanding of economic reality, take full account of the non-direct commission a fiduciary relationship exists; Second, it groups the users of accounting information understanding more clearly. Stressed not only for resource accounting information and trustee services commission, but also for other stakeholders services; Finally, the main decision-usefulness view the content, its extent contains the . But the play is to rely on the superiority of a certain economic environment. The salient features of the economic environment is: most people of all productive resources, the market is an important factor in the allocation of resources; the capital market is developed, the always limited resources can not effectively use them from the business and led to the effective use of their enterprise. Our country's current economic obviously do not have these characteristics, the capital market is not perfect, the overall efficiency is not high; on the legal protection of investors to implement serious shortage; state-owned enterprises in the insider control is serious. Our objective economic environment determines the We also should see the The United States in recent years,[link widoczny dla zalogowanych], more or less the ongoing financial scandals and accounting goals. (B) of the accounting objectives for the time being positioned as a concept of fiduciary duty. Economic environment of our country and abroad is different and can not copy from the experience of foreign countries, targeting at this stage in our country First, because relative to the decision-usefulness view, the concept of fiduciary duty, or have a certain rationality: simple, clear, with a strong operational and guiding. Decision-usefulness view on period of usefulness of accounting information have different requirements. Our country now accounting staff generally is not very high professional quality, the use of decision-useful accounting of the target concept as to run a certain degree of difficulty of accounting objectives, but not much practical significance. Second, our country is now false accounting information is a serious problem, provide true and reliable accounting information has become the most numerous users of accounting information a matter of concern, decision-usefulness view emphasize that focus on the relevance of accounting information. Need to use a variety of properties, and these are no doubt to the accounting fraud to provide a more relaxed environment, but with this concept of fiduciary duty corresponding to pay more attention to the reliability of the information and operating net income of accurate measurement, emphasis on fiduciary duty faithfully measured the information provided by historical cost more, more suitable for our current accounting practices. �� 2006.6s an economic and technological cooperation