摘要
会计目标作为会计应用理论的逻辑起点,必须随会计环境的改变进行相应的调整。受托责任观是隐含在相关法规和会计实务中的目前高校会计目标的事实选择。随着当前高校办学体制、资金结构等方面的变化,会计目标应当从受托责任观向决策有用观转变,具体地应当在会计信息提供的对象、会计信息的范围和信息的质量特征三方面进行重构。
Accounting objectives must change according to changes in accountiug situations. Commission responsibility view is a tie facto choice of the present college accounting objectives implied in related rules and accounting practice, In company with changes in present college running mechanism, fund structure, accounting objectives should be transferred to decision - usefulness view, To be specific, restructuring should be carried on in the objects, range and quality features of accounting information.
出处
《四川教育学院学报》
2005年第9期43-45,共3页
Journal of Sichuan College of Education
关键词
高校
会计目标
重构
依据
内容
institutions of higher learning
accounting objectives
restructuring
backing
content
