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企業(yè)目標(biāo)與會(huì)計(jì)目標(biāo)的關(guān)系研究（共21541字）

摘 要

隨著我國(guó)經(jīng)濟(jì)改革的不斷深入，市場(chǎng)體制的逐步完善，資本市場(chǎng)的進(jìn)一步成熟，我國(guó)的會(huì)計(jì)目標(biāo)可能會(huì)發(fā)生一些變化，但無(wú)論在何種情況下，都必須滿(mǎn)足國(guó)家宏觀經(jīng)濟(jì)管理需要、反映管理者受托經(jīng)管責(zé)任履行情況、引導(dǎo)投資者和債權(quán)人正確決策。此外，企業(yè)財(cái)務(wù)目標(biāo)，與會(huì)計(jì)目標(biāo)存在著共同的行為主體-企業(yè)。企業(yè)財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)在某些方面是統(tǒng)一的，而在另一些方面又存在著矛盾和對(duì)立。如何科學(xué)定位我國(guó)現(xiàn)階段的企業(yè)財(cái)務(wù)目標(biāo)和會(huì)計(jì)目標(biāo)，使得企業(yè)財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)協(xié)調(diào)發(fā)展，對(duì)于我國(guó)企業(yè)發(fā)展而言尤為重要。

本文將從我國(guó)現(xiàn)階段的國(guó)情出發(fā)，結(jié)合當(dāng)前我國(guó)企業(yè)現(xiàn)狀，就企業(yè)財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)進(jìn)行研究，分析異同，并提出相關(guān)建議。首先，就企業(yè)財(cái)務(wù)目標(biāo)進(jìn)行研究，從定義及其相關(guān)觀點(diǎn)進(jìn)行闡述；其次，就企業(yè)會(huì)計(jì)目標(biāo)進(jìn)行研究，從其概念、主要觀點(diǎn)、影響因素、分類(lèi)進(jìn)行研究；在此基礎(chǔ)上，重點(diǎn)從企業(yè)財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)關(guān)系進(jìn)行探析，并從財(cái)務(wù)目標(biāo)的選擇與定位、會(huì)計(jì)目標(biāo)的選擇與定位、財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)的協(xié)同等三個(gè)層面就企業(yè)財(cái)務(wù)、會(huì)計(jì)目標(biāo)的現(xiàn)實(shí)選擇提出相關(guān)建議。

關(guān)鍵字 財(cái)務(wù)目標(biāo)，會(huì)計(jì)目標(biāo)，協(xié)同發(fā)展

ABSTRACT

As China's economic reform, market system has been improved gradually, and the capital market of our country further mature, accounting target may happen some changes, but no matter in what circumstances, must meet the national macroeconomic management needs, reflecting the managers of performance, the concession responsibility lead investors and creditors right decisions. In addition, financial goals, and accounting objectives exist the common behavior subject - enterprise. financial goals and accounting target in some respects are unified, and in others and exist contradiction and conflict. How to scientific orientation of our present accounting objectives and financial goals, makes the enterprise financial goals and accounting target coordinate development, to our country enterprise development speaking particularly important.

This paper will research enterprise target and accounting objectives, from China's reality, combining the current situation, analyzed the similarities and differences between enterprises, and puts forward related suggestions. First of all, is the enterprise financial goals are studied, and the definition and elaborates the relevant opinions; Second, enterprise accounting objectives are studied, and the major point of view, its concept, influence factors, classification research; On this basis, the focus from enterprise financial goals and accounting target relationship, and from the perspective of the analysis of the financial goals choice and localization, the choice of accounting objectives and positioning, and financial goals and accounting target three

KEY WORDS: financial goals, accounting objective, Collaborative development

目 錄

前 言 1

第1章 企業(yè)財(cái)務(wù)目標(biāo) 2

1.1 企業(yè)財(cái)務(wù)目標(biāo)定義 2

1.2 企業(yè)財(cái)務(wù)目標(biāo)相關(guān)觀點(diǎn) 2

1.2.1產(chǎn)值最大化 2

1.2.2利潤(rùn)最大化 3

1.2.3股東財(cái)富最大化 3

1.2.4 利益相關(guān)者最大化 4

1.2.5企業(yè)價(jià)值最大化 5

第2章 企業(yè)會(huì)計(jì)目標(biāo) 6

2.1 企業(yè)會(huì)計(jì)目標(biāo)概念 6

2.2 企業(yè)會(huì)計(jì)目標(biāo)主要觀點(diǎn) 7

2.2.1 受托責(zé)任觀 7

2.2.2 決策有用觀 9

2.3 企業(yè)會(huì)計(jì)目標(biāo)影響因素 11

2.4 企業(yè)會(huì)計(jì)目標(biāo)分類(lèi) 12

第3章 企業(yè)財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)的關(guān)系 14

3.1 從財(cái)務(wù)與會(huì)計(jì)的內(nèi)容分析財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)的關(guān)系 14

3.2 從代理理論角度分析財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)的關(guān)系 15

3.2.1 受托責(zé)任與股東財(cái)富最大 15

3.2.2 決策有用與企業(yè)價(jià)值最大 15

3.3 從利益相關(guān)者理論角度分析財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)的關(guān)系 16

3.3.1 利益相關(guān)者理論 16

3.3.2 利益相關(guān)者最大化與會(huì)計(jì)目標(biāo)的協(xié)調(diào)關(guān)系 17

3.4 財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)的背離 18

3.4.1會(huì)計(jì)信息失真導(dǎo)致兩者的背離 18

3.4.2所有權(quán)支配者不同條件下的背離 19

第4章 企業(yè)財(cái)務(wù)、會(huì)計(jì)目標(biāo)的現(xiàn)實(shí)選擇 21

4.1 財(cái)務(wù)目標(biāo)的選擇與定位 21

4.2會(huì)計(jì)目標(biāo)的選擇與定位 22

4.2.1 中國(guó)特色的會(huì)計(jì)環(huán)境分析 22

4.2.2 我國(guó)主要的會(huì)計(jì)信息使用者 23

4.2.3 我國(guó)會(huì)計(jì)目標(biāo)的構(gòu)建 23

4.2.4 會(huì)計(jì)目標(biāo)選擇原則 24

4.3 財(cái)務(wù)目標(biāo)與會(huì)計(jì)目標(biāo)的協(xié)同 25

結(jié) 論 26

致 謝 27

參考文獻(xiàn) 28