外文翻譯---中國財(cái)務(wù)會(huì)計(jì)目標(biāo)的構(gòu)建-會(huì)計(jì)審計(jì)-文庫吧
2025-04-17 10:59 本頁面
【正文】 g the value of it as much as possible。 ② the resources entrusted to the party who had faithfully reported by the resources entrusted to carry out their fiduciary duties of the process and obligation of result. Which is mainly carried out by means of financial reporting. Many scholars argue that because in some external environment, businesses many of the resources directly from their environment, so as a resource trustee side of enterprise management authorities also have an important social responsibility, that is, the maximum to maintain a good environment for business munities to effectively utilize and develop human resources. Fiduciary duty to the objective of financial accounting with special emphasis on the accounting measurement results must be objective, reliable, and to help provide trustee39。s fiduciary duty to fulfill the conditions of economic management of information, help it to conduct performance evaluations. Therefore, the school requires that panies use historical cost accounting measurement measurement model. 2, decisionmaking useful in school. Decisionuseful school of thought, the financial objective of the report is to provide decisionuseful information on the user information. In 1978 the . Financial Accounting Standards Board (FASB) released the first concept of Notice No. l, the objective of financial reporting identified as the following three aspects: ① financial reporting should provide for present and potential investors, creditors and other users to make a reasonable investment, credit and similar decisionuseful information. This information is for those who is familiar with business and economic activities, and are willing to diligently study the kind of 4 information very people who should be prehensive. ② financial reporting should provide help to current and potential investors, creditors and other users of evaluation from the sale, payment, maturity securities or loans such as real ine derived from the amount of time distribution and uncertainty information. ③ financial report should be able to provide information on the enterprise39。s economic resources, claims to these resources (enterprise to transfer resources to other subjects of the responsibilities and rights of property owners), and so that the resources and the claims of these resources a change in the transactions, matters and circumstances impact of information. 5 Third, corporate financial accounting targeting the status quo 1, financial accounting objectives should be divided into two levels: basic financial accounting goals and objectives of financial accounting. Basic financial accounting financial accounting research goal is the starting point is the financial accounting system operation39。s ultimate goal. It is in the financial accounting system, the dominant goal and directly constrain the specific objectives of financial accounting, but also reflected the objective requirements of economic management. Specific objectives of financial accounting is the basic objectives of financial accounting and the achievement of the specific expression is under the guidance of the basic objectives of engaging in financial and accounting management activities to achieve goals. Basic financial accounting objectives based on financial and accounting based on assumptions, the general environment, using standardized methods of deductive method to derive the basic principles of financial accounting and specific guidelines in order to achieve the standards of financial accounting practices to meet the munity39。s financial
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