Relfections On Accounting Objective

Abstract: Accounting goal has always been a hot topic. There are two hot issues in theaccounting field, one is what the problems the accounting goals have and another is how tooptimize your accounting goal. In the aspect of the nature of the accounting goals, The accountinggoals is constituted by some professors’ subjective ideas. At the same time, it is with goal view ofthe accounting practice. Because of its characteristic, The understanding of accounting goal fromdifferent people is different. How to develop the accounting goal?"Who should be providedinformation by accounting and what information should be provided? At present, there are twoviews about accounting goals in the world. They are commission responsibility view anddecision-making availability. However, there are big differences between domestic accountingenvironment and foreign accounting environment, so it is unavailable to use its foreignresearch results completely. Therefore, how to develop the accounting goals for the Chinesesituation have become the important issues of theoretical research in the accounting field.According to our country’s the economic environment; I think our country’s accounting goalshould choose" decision-making useful concept". This paper from the study background andmeaning of the accounting goal goals of elaborated the research system, scope and method.Thuoughthe horizontal comparison, between at home and abroad on the proposition’s theory and advancedideas, analyze the theoretical differences between all sorts of theory. Enterprise accounting goal isimportant to the whole accounting work and the social economic order. On the basis of the research,this paper established the research direction of the accounting goal. From the theoretical basis of theaccounting environment and accounting goal, this paper studied the factors which restricted thepositioning of accounting goal. Accounting goal exist in accounting environment and be subjectedto it, so it can be understood why what kind of accounting environment has what kind of accountinggoal. Accounting environment is a macroscopic concept; it is affected by the national condition andthe level of economic development. It is obviously not in reality to make the accountingenvironment adapt to the accounting goal. So we can only make the accounting goal adapt to theaccounting environment development. Therefore, this article studies the accounting goal from thestudy of the accounting environment. This paper analyzes the factors which influence to theaccounting goal in accounting environment such as the political, law, economic, cultural, the usersof accounting information etc.But the degree of these factors’ impact on the accounting goaldifferent. This paper focus on the the analysis of the effect of economic environment to theaccounting goal in accounting environment. At the present stage there are a lot of point of viewabout accounting goal. This paper analyses the two main perspectives about the accounting goal "concept of fiduciary duty".According to the supply demand situation of the accountinginformation market, with the summarizes of its shortcomings, combining with the actual accountingenvironment in the persent,this paper descriptded the real economic environment situation in detailand pointed out that "the concept of fiduciary duty" has been unable to meet the current needs of theaccounting goal,. We must consider the requirements of users of accounting information. From along-term development perspective counting information not only to help the clients use, but also tomeet the present or ever the potential investors’ and other external users’ needs. Therefore"decision-making useful concept" is the ultimate choice.Accounting goal is good or not, is not only related to the accounting work direction and quality,but will affect the entire social and economic order. Although it has made some progress comparedwith the old criteria period, taking into the demands of the externa users of the account information.I think this is just the transition phase. The final accounting goal should be " decision-making usefulconcept". Because it considers the demand of the extermal of users the accountant information. Theenterprises are stimulating o continuously and i actively to improve management raise economicbenefits. At the same time with the external users’ supervision, it will urge the enterprises to providemore goal, timely accounting information and quality assurance of products. In this way, it not onlyimproved the quality of enterprises’ accounting information, but also played a positive roleinnormativing the commodity market economic order.