| 我国新会计准则目标的规范经济学解析 |
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| 引用本文： | 曹霞.我国新会计准则目标的规范经济学解析[J].内蒙古师范大学学报(哲学社会科学版),2010,39(2):88-93. |
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| 作者姓名： | 曹霞 |
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| 作者单位： | 内蒙古师范大学经济学院,内蒙古,呼和浩特,010022;吉林大学经济学院,吉林长春,130024 |
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| 摘 要： | 会计准则的目标是政府规范会计信息的出发点和归宿．但它的确定应取决于财务会计的目标，而且受制定者价值判断的左右。我国2007年开始实施的新会计准则的目标定位于推进我国社会主义市场经济的效率、公平与稳定，并体现在具体准则的内容之中。
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| 关 键 词： | 新会计准则目标 受托责任观 决策有用观 |
A NORMATIVE ECONOMICS INTERPRETATION ABOUT THE OBJECTIVE OF NEW ACCOUNTING NORMS IN CHINA |
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| CAO Xia.A NORMATIVE ECONOMICS INTERPRETATION ABOUT THE OBJECTIVE OF NEW ACCOUNTING NORMS IN CHINA[J].Journal of Inner Mongolia Normal University (Philosophy & Social Science),2010,39(2):88-93. |
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| Authors: | CAO Xia |
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| Institution: | CAO Xia (1. Economic School, Inner Mongolia Normal University, Hohhot, Inner Mongolia, China 010022 ; 2. Economic School, Jilin University, Changchun, Jilin, China 130024 ) |
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| Abstract: | The objective of New Accounting Norms is the starting point and destination for government regulations of accounting information, but its making is dependent on the objective of financial accounting and is influenced by the value of judgment of its makers. The New Accounting Norms issued in the year 2007 aims to improve the efficiency, justice and stability of our socialist market economy and is manifested in the content of the norms. |
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| Keywords: | Objective of New Accountant Norms view of entrusted responsibility decision usefulness view |
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