Accounting goal is the expected situation or standard that accounting subjects pursue or hope to achieve in accounting practice in a specific historical period and accounting environment. The arrival of knowledge economy will bring a series of changes in accounting environment. However, accounting objectives should always meet the requirements of social and economic environment. Different accounting environments will set different accounting objectives to meet the needs of the accounting environment.

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Keywords: knowledge economy; Accounting objectives; change

China Library ClassificationNo.: F23 Document IdentificationNo.: Part ANo.:1672-3198 (201) 04-0202-01.

1, change of accounting target account

Accounting target subjects include accounting information users and accounting information providers. The former is "who needs accounting information" and the latter is "who can provide accounting information".

(1) Traditional users of accounting information mainly have the following three aspects: ① countries. ② Organizations, units and individuals that exist outside the enterprise and have obvious economic interests with the enterprise. ③ Inside the enterprise. In the era of knowledge economy, the scope of users of accounting information has expanded, mainly manifested in the increase of external users of accounting information. For example, some consumers have a strong sense of environmental protection and need to know the information of enterprise environmental accounting before buying the products of enterprises, and these consumers have also become users of accounting information; Another example is that the public pays more and more attention to the performance of corporate social responsibility, and these people who have no obvious interest relationship with enterprises become users of corporate social responsibility accounting information.

(2) Traditional accounting information providers are only accounting institutions or accountants who deal with economic business and economic matters of enterprises, and there is no other person. However, in the era of knowledge economy, this situation will change. Because, on the one hand, in the information age, the information that information users can obtain will increase exponentially, and in the face of overwhelming information, information users may become at a loss; On the other hand, there are more users of accounting information without accounting knowledge, and traditional accounting information may be difficult for these people to understand. Therefore, it is necessary to transform the initial information provided by accountants to generate concise and understandable reprocessing information. Information consulting institutions can meet this requirement.

2. Changes in accounting objectives and objects.

The object of accounting goal is what kind of accounting information users need, including the type and quality of accounting information:

(1) The accounting information provided by an enterprise must include the following contents: measuring the resources of a specific enterprise entity; Reflect the obligations and rights and interests of specific business entities; Measure the changes of resources, obligations and rights and interests of a specific enterprise; Allocate these changes in a specific period of time; Use currency as the common unit to reflect the future situation. Generally speaking, enterprises should provide information about their financial status, operating results and cash flow. In the era of knowledge economy, the needs of accounting information users have changed, and the types of accounting information provided by enterprises have also changed accordingly, mainly in the following aspects: ① Non-financial information will be widely disclosed. Because, in the era of highly developed economy and technology, the factors that constitute economic decision-making are complex, not only based on financial information, but also on non-financial information. Even sometimes non-financial information has more decision-making value than financial information. ② Enterprises are increasingly disclosing social responsibility information. With the development of society, people are more and more sensitive to the possible negative impact of enterprise production through personal experience and information media reports. The information disclosure of corporate social responsibility is helpful to build a good corporate reputation and corporate image, and win the support of the public and employees, otherwise the enterprise will not be able to ensure the maximization of interests for a long time.

(2) The quality characteristics of accounting information are mainly reflected in four aspects: ① Relevance. ② Reliability. ③ Comparability. ④ Consistency. In the era of knowledge economy, the changes of accounting information quality characteristics are mainly reflected in two aspects: ① The timeliness requirements are increasingly prominent. With the rapid development of high technology, information and finance are becoming a branch industry in today's society. A major feature of today's market economy is the intensification of competition and the increase of risks. In addition to the rapid development of high-tech industries, financial innovation, market innovation and corporate mergers and acquisitions have also emerged endlessly and intensified. The economic environment is changing with each passing day, which greatly increases the requirements of accounting information users for information timeliness. This requires that the time interval between the end date of accounting period and the publication date of financial report should be shortened to the maximum extent, so as to help information users to cope with the changes of enterprise production and operation and external market in time and enhance the effectiveness and rationality of decision-making. ② The predictive value of accounting information is of double importance. Predictive value means that information can help decision makers predict the possible results of past, present and future events. As mentioned above, the decision-making usefulness of accounting information is paid more and more attention by information users, and the decision-making is future-oriented. For decision makers, information about the future development of enterprises is more important than historical information. Therefore, in the future accounting information disclosure, the proportion of forecast information will increase.

3. Changes in the way to achieve accounting objectives

The way to achieve accounting objectives is the structure required by the information provided by the accounting entity, including the use of information and the way to provide information.

(1) information usage. From the perspective of "entrusted management", the purpose of providing accounting information by an enterprise is to relieve the responsibility between the trustee and the external principal of the enterprise, to urge the trustee to actively participate in enterprise management and to improve the economic and social benefits of the enterprise. Judging from the usefulness of decision-making, the purpose of providing accounting information by enterprises is to help information users make reasonable investment and credit decisions; It helps information users to estimate the amount, time and uncertainty of cash flow, such as dividends or interest, income from selling or buying securities, and repayment of maturing securities or loans.

(2) Information provision methods. The traditional way of providing information is external formal written report and internal written accounting report. In the era of knowledge economy, new information technology challenges the way of providing accounting information, and written report is no longer the only information carrier. The external reports of enterprises will widely adopt the electronic media form of "online reports", and the internal reports of enterprises will also be stored in the intranet, so that information users can smell them on demand.

References:

[1] People's Republic of China (PRC) Ministry of Finance Accounting Standards for Enterprises [M], Beijing: Economic Science Press, 2006.

[2] Wang, on the positioning of China's accounting objectives [J], Journal of Central University of Finance and Economics, 2004, (8)