【正文】 et development on Financial Accounting targeting [J]. China Science and Technology Information, 2020 (9). 3, XiaoJun Zhang. Analysis of the Financial Accounting targets [J]. Shanxi and taxation, 2020 (8). 10 外文翻譯 中國財務會計目標的構(gòu)建 摘要 財務會計的目 標 是 財務會計理論研究的邏輯起點 ,而它指導著財務會計實務發(fā)展并且 受會計環(huán)境 影響 。 財務會計的目標包括兩個方面，即 “誰使用會計信息” ， “ 提供什么樣的信息 ” 。 受托責任的含義可以以下方面來理解：（ 1）資源的委托方接受委托，管理受托方所交付的資源，受托 方承擔有效地管理與應用受托資源，并使其保值增值多的責任；（ 2）資源的受托方承擔如實向委托方報告受托責任履行過程及其結(jié)果的義務，這主要通過財務報告進行?；矩攧諘?的基本目標是 會計目標研究 的 起始點 ， 是財務會計系統(tǒng)操作的最終目標。 由此 可以看出，兩者之間的共性。然而，從歷史發(fā)展和研究的角度， 由于歷史環(huán)境不斷發(fā)展變化 ， 所以具 有一定的局限性。我們在會計的發(fā)展目標，充分考慮到會計目標 相關(guān) 的法律 的歷史發(fā)展 ，同時也考慮到會計目標 的 未來生命力。 15 參考文獻 1, Cai Haiyan. Chinese enterprises targeting financial accounting [J]. Economist, 2020 (12). 2, Wuhai Wei, Liu expansion. From capital market development on Financial Accounting targeting [J]. China Science and Technology Information, 2020 (9). 3, XiaoJun Zhang. Analysis of the Financial Accounting targets [J]. Shanxi and taxation, 2020 (8). 。然而，仍然有一部分中國證券市場向?qū)I(yè)投資者，并隨著上市公司 的結(jié)構(gòu)變化 ，投資者是不斷變化的，這部分的比例會逐漸增加，因此，還必須考慮潛在的未來的專業(yè)投資者的決策有用的會計信息需求。可以看出，兩種 不同的 會計目標在不同的 歷史條件下的應用，是不同的歷史條件下的產(chǎn)物，因此，它們都屬于財務會計的具體目標。 財務會計的基本目標 適用于所有的歷史發(fā)展階段，從不同的歷史條件下的具體財務和會計抽象出共同的目標 — —提供信息，以滿足財務和會計信息的需求。 1978 年美國財務會計標準委員會 （ FASB）發(fā)表第一號通知， 《財務會計概念公告》中，對財務報表的目標則作出了進一步的闡述：（ 1）財務報告應提供對現(xiàn)在和可能的投資者、債權(quán)人以及其他使用者作出合理的投資、信貸及類似決策有用的信息；（ 2）財務報告應提供有助于現(xiàn)在和可能的投資者、債權(quán)人以及其他使用者評估來自銷售、償付到期證券或借款等的實得收入的金額、時間分布和不確定的信息；（ 3）財務報告應能提供關(guān)于企業(yè)的經(jīng)濟資源、對這些經(jīng)濟資源的要求權(quán)（企業(yè)把資源轉(zhuǎn)移給其他主體的責任及業(yè)主權(quán)益）、以及使資源和對這些資源要求權(quán)發(fā)生變動的交易、事項和情況影響的信息。先進 性 ， 是 財務會計目標 發(fā)揮有效 作用的必要保障。會計目標受到會計環(huán)境的影響不斷發(fā)展變化，這樣的變換源自會計實務以及外部環(huán)境，由此協(xié)調(diào)會計制度的發(fā)展。 for the government to provide the mission entrusted with the responsibility of stateowned enterprises and operational performance of financial information。s accounting objectives should follow the following principles: 1, should be based on the characteristics of China39。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。 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 enterpr