Accounting Objective Orientation in the Perspective of New Quality Productivity
The development of the new quality of productive forces has posed new challenges to accounting work,and as the situation or standard that accounting work should achieve,the accounting objectives have also been affected,mainly due to the fundamental changes in the object and content of accounting information services.This paper traces the origin and evolution of accounting objectives from the perspective of accounting information demand,repositions the accounting objectives according to the characteristics of accounting information demand of the new quality productivity,puts forward the view of positioning accounting objectives to realize the optimal allocation of resources,and at the same time expounds its basic connotation,theoretical sig-nificance and realization mechanism,and concludes that the change of accounting objectives is due to the different stages of development of the productive forces and the economic forms.It also concludes that the change of accounting objectives is due to the different stages of development of productivity and e-conomic formations,which changes the demand for accounting information;accounting objectives are hierarchical,i.e.,they are divided into basic ac-counting objectives and specific accounting objectives,and the basic accounting objectives will not change with the evolution of productivity and have uni-versality,whereas the specific accounting objectives are different under different levels of productivity and economic development;productivity and eco-nomic development are the source and driving force of accounting development,and the change of accounting objectives promotes the change and develop-ment of accounting theories and practices.The research in this paper enriches and expands the theory of accounting objectives,and provides theoretical support and practical tools for analyzing the accounting behavior of enterprises,guiding the accounting practice and improving the level of accounting work under the new quality of productive forces by using information demand.
New Quality ProductivityInformation NeedsAccounting Targeting
万方数据
维普
