外文翻譯---中國(guó)財(cái)務(wù)會(huì)計(jì)目標(biāo)的構(gòu)建-會(huì)計(jì)審計(jì)-預(yù)覽頁(yè)
【正文】 rusted to the missioning party. Fiduciary parties have therefore undertaken a reasonable and effective management and application of resources and entrusted the responsibility of increasing the value of it as much as possible。s Financial Accounting Objectives Abstract The objective of financial accounting financial accounting theory, the logical starting point for research, while it guides the financial accounting practices and is subject to the accounting environment. Articles by introducing the basic objectives of financial accounting content and objectives of financial accounting theory, the two schools of thought, expounded the objectives of corporate financial accounting position the status quo, concludes with the construction of China39。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。 decisionusefulness view that the provision of information is to 6 satisfy the investors, creditors etc. (including existing and potential) for investment, credit and other decisionmaking. Can be seen that there is monality between the two. Which is to provide information to meet the information needs of those needs. The difference is the main information needs of those who are different. The main concept of fiduciary responsibility for the information needs of those who have bee investors clients。s accounting environment to meet the requirements of users of accounting information in China, seeking truth from facts to formulate accounting objectives. According to China39。s current economic environment, financial accounting objectives: Because the ROC to establish a socialist market economy, unlike the capitalist market economy, in the reform process, the state and collective interests of the need to highlight the Government is subject to the most basic client, to meet the needs of financial revenue and expenditure to meet the needs of the macrocontrol, but also to safeguard the interests of small and medium investors, we should fully reflect the stateowned enterprises entrusted fiduciary responsibility to maintain bonds the interests and so on, and thus our accounting objectives are: for the government to balance the balance of payments and macroeconomic regulation and control of financial information to provide true。 to the public disclosure of the Government39。會(huì)計(jì)目標(biāo)是連接會(huì)計(jì)信息和會(huì)計(jì)環(huán)境，會(huì)計(jì)理論與會(huì)計(jì)實(shí)踐的紐帶。 此外，會(huì)計(jì)目標(biāo)是會(huì)計(jì)研究的起點(diǎn)， 也是會(huì)計(jì)理論所能達(dá)到的最高水平，在會(huì)計(jì)系統(tǒng)中占有舉足輕重的影響，它可以通過(guò)對(duì)會(huì)計(jì)實(shí)務(wù)進(jìn)行優(yōu)化，從而能夠更好地實(shí)現(xiàn)會(huì)計(jì)目標(biāo)。系 統(tǒng) 性 ，即會(huì)計(jì)目標(biāo) 具有 不同 的 層次，包括會(huì)計(jì)的基本目標(biāo)和具體目標(biāo)，前者是一 對(duì) 會(huì)計(jì)目標(biāo) 的高度概括 和一般的描述，后者是前者的精煉， 會(huì)計(jì)的 基本目標(biāo)和具體目標(biāo)緊密結(jié)合為一個(gè)完整的會(huì)計(jì)目標(biāo)體系。 12 （二）會(huì)計(jì)目標(biāo)理論的兩個(gè)思想流派 。因此， 受托責(zé)任學(xué)派 要求 采用 用歷史成本計(jì)量的會(huì)計(jì)計(jì)量模式。 13 （三）財(cái)務(wù)會(huì)計(jì)目標(biāo)的現(xiàn)狀 ： 財(cái)務(wù)會(huì)計(jì) 的基本目標(biāo)和具體目標(biāo) ?；诨镜呢?cái)務(wù)會(huì)計(jì)目標(biāo)和財(cái)務(wù)會(huì)計(jì)假設(shè)基礎(chǔ)上 ,一般環(huán)境 ,采用標(biāo)準(zhǔn)化方法推導(dǎo)演繹推理的基本原則和具體的指導(dǎo)財(cái)務(wù)會(huì)計(jì)以達(dá)到財(cái)務(wù)會(huì) 計(jì)標(biāo)準(zhǔn)的作法滿足社區(qū)的財(cái)務(wù)與會(huì)計(jì)信息質(zhì)量的要求。 受托責(zé)任觀認(rèn)為，所提供的信息是為客戶（投資 者 ）評(píng)價(jià)受托責(zé)任的履行 情況 ， 以作出是否繼續(xù)委托 — — 形成 問(wèn)責(zé)關(guān)系 ； 決策有用觀 認(rèn)為 ，提供信息是為了滿足投資者，債權(quán)人等的投資，信貸和其他決策（包括現(xiàn)有的和潛在的）。受托責(zé)任信息的主要 需求者為 投資者 客戶。當(dāng)時(shí)的歷史條件下具有一定 的合理性程度。由于歷史的連續(xù)性和隨之而來(lái)的環(huán)境特點(diǎn)，同時(shí)在交替和重疊的歷史時(shí)期 發(fā)展 ，表現(xiàn)為 同 化融合。 ，需要遵循會(huì)計(jì)目標(biāo) 的客觀發(fā)展規(guī)律 ，還要考慮會(huì)計(jì)目標(biāo)的前瞻性。 3. 符合國(guó)際會(huì)計(jì)準(zhǔn)則趨同的宏觀層面 ,同國(guó)
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