【摘要】 会计的对象,会计的职能(功能)和会计与报告的目标是会计理论的三个基本概念。对象表明会计应当处理特殊事物,它是指导会计人员什么是应当做的,什么是不应去做的,因此对象界定了会计作为一个特别的服务活动(提供财务信息)的边界。职能则反映会计最基本的特征,即会计信息必须反映一家企业的经济真实。真实与公允、透明与充分披露在任何时候都是信息使用者对财务信息的要求。财务会计与报告目标是产生于由资本市场的一个概念。对投资和信贷有用性作为财务会计与报告的目标仅仅反映投资人、贷款人和其他债权人的需要。然而,即便如此,这些目标仍必须以会计的职能为基础。更多还原

【Abstract】 This paper discusses three fundamental concepts in theories of accounting,namely the object of accounting,the function of accounting and the objective of accounting and reporting.The object indicates that accounting should deal with specific matters and it guides accountants to discern what they should do and what they shouldn’t.Thus object marks the boundary of accounting as a special service activity to provide financial information.Its function reflects the most fundamental characteristics of accounting,i.e.accounting information must reflect the economic reality of an enterprise.Accounting should release the requirements of information users in a true,fair,transparent and inclusive way at any time or in any society.The objective of accounting and reporting is a concept arising from the capital market.As an objective of financial accounting and reporting,its usefulness for investment and credit only reflects the requirements of investors,lenders and other creditors.However,these objectives must be based upon the function of accounting.更多还原