外文翻譯---中國財務(wù)會計目標(biāo)的構(gòu)建-會計審計-免費閱讀
【正文】 3. 符合國際會計準(zhǔn)則趨同的宏觀層面 ,同國際接軌。由于歷史的連續(xù)性和隨之而來的環(huán)境特點，同時在交替和重疊的歷史時期 發(fā)展 ，表現(xiàn)為 同 化融合。受托責(zé)任信息的主要 需求者為 投資者 客戶?；诨镜呢攧?wù)會計目標(biāo)和財務(wù)會計假設(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)財務(wù)會計以達到財務(wù)會 計標(biāo)準(zhǔn)的作法滿足社區(qū)的財務(wù)與會計信息質(zhì)量的要求。因此， 受托責(zé)任學(xué)派 要求 采用 用歷史成本計量的會計計量模式。系 統(tǒng) 性 ，即會計目標(biāo) 具有 不同 的 層次，包括會計的基本目標(biāo)和具體目標(biāo)，前者是一 對 會計目標(biāo) 的高度概括 和一般的描述，后者是前者的精煉， 會計的 基本目標(biāo)和具體目標(biāo)緊密結(jié)合為一個完整的會計目標(biāo)體系。會計目標(biāo)是連接會計信息和會計環(huán)境，會計理論與會計實踐的紐帶。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。 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 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 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 unique accounting environment, we may think first of the main users of accounting information is a national function departments and banks, followed by nonstate economy and the mass of investors and stock market investors, the accounting information needs of its overall locate in the management type investment to provide a true and reliable accounting information. However, there are still a part of China39。s delegate responsibility. 9 References: 1, Cai Haiyan. Chinese enterprises targeting financial accounting [J]. Economist, 2020 (12). 2, Wuhai Wei, Liu expansion. From capital mark
畢業(yè)設(shè)計相關(guān)推薦
鄂ICP備17016276號-1