企业目标与会计目标的基本关系

企业目标与会计目标的基本关系摘要：企业是一系列契约的组合，这个契约背后隐含的产权主体的平等性和独立性要求企业治理结构的主体之间平等、独立的关系，这些相互联系的主体组成了 “利益相关者”。这些利益相关者都影响着企业的行为，并为企业的发展、获利作出了贡献，而且由于人力资本与其所有者不可分的特性，人力资本一定程度的可抵押性、专用性及其团队特征，企业目标的选择不得不考虑他们的利益。在当今世界，企业的最终目标就是获取最大的利润，企业的生存和发展都不能离开企业目标，如果一个企业没有目标，那也就没有发展的动力和方向，所以企业只有制定科学和远大的目标才能取得利润最大化，才能使企业发展的更好。然而企业目标离不开会计目标，企业目标包括会计目标，同时会计目标也制约着企业目标的发展，只有合理的实施会计目标才能更好的实现企业目标。所以，企业目标、会计目标控制二者之间是相互联系的，它们之间也相互制约、相互影响。企业目标的实现离不开会计目标，也受到会计目标的制约和影响。关键词：企业目标、会计目标、人力资本、利益关系Abstract：from the point of view of information economics, Accounting and financial reporting play a key role in efficient capital markets. Most accounting standard-setting bodies have adopted this investor-oriented view of the usefulness of accounting information decision-making (currently a more popular term in Western academia). It is pointed out that the purpose of accounting is to meet the demand of capital market. Economic globalization and the integration of international capital market have become the trend of the development of the world economy. Since the reform of China's economic system, China's accounting management system has changed from a planned economic management model to a market-oriented one. Among the many factors, the reform of economic system, the rise of securities market, the combination of accounting practice and international accounting standards are the main driving forces of accounting reform. The accounting model of...