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)(完整版)
【正文】 illment of fiduciary duty in order to make whether to continue the mission the relationship between accountability in decisionmaking。s ownership structure, the market economy continues to develop, continuously improve the quality of accounting personnel, we are decisionuseful accounting information is bound to increase the supply capacity. 3, ply with international accounting standards convergence at a macro level, with international practice. By targeting a parison of accounting can be found, as 8 a mainstream school, School Accountability and school of decisionuseful point of view there is a mutual integration of the trend, national accounting profession (including the International Accounting Standards Board) accounting objectives are generally defined requirement is to consider the requests for fiduciary duty to consider the usefulness of the decisionmaking requirements. Through this analysis of the financial accounting objectives, the authors try and give our country39。 關(guān)鍵詞：財(cái)務(wù)會(huì)計(jì)目標(biāo)，財(cái)務(wù)會(huì)計(jì)理論，構(gòu)建原則 11 （一）財(cái)務(wù)會(huì)計(jì)目標(biāo)的基本內(nèi)容 財(cái)務(wù)會(huì)計(jì)目標(biāo) 是會(huì)計(jì)基本理論基礎(chǔ)的重要組成部分，即 期望會(huì)計(jì)達(dá)到的目的或境界 ，也是會(huì)計(jì)理論結(jié)構(gòu)建立的出發(fā)點(diǎn)。 構(gòu)建一個(gè) 財(cái)務(wù)會(huì)計(jì)的目標(biāo)，應(yīng)該 具有 系統(tǒng) 性 ，穩(wěn)定性，可用性和先進(jìn) 性 功能。 受托責(zé)任的財(cái)務(wù)會(huì)計(jì)的目標(biāo)，特別側(cè)重于會(huì)計(jì)計(jì)量的結(jié)果必須是客觀的，可靠的， 能為 受托人提供信用責(zé)任 履行的經(jīng)濟(jì)管理的情況 ，幫助它進(jìn)行業(yè)績(jī)?cè)u(píng)價(jià)。 財(cái)務(wù)會(huì)計(jì)的具體目標(biāo) 表現(xiàn)為 在 基本目標(biāo) 的 思想指導(dǎo)下的從事財(cái)務(wù)、會(huì)計(jì)管理的行動(dòng)來實(shí)現(xiàn)目標(biāo)。所不同的是那些不同的信息需求。兩者之間沒有沖突是財(cái)務(wù)會(huì)計(jì)目標(biāo)的兩個(gè)特定階段的發(fā)展。隨著中國(guó)所有制結(jié)構(gòu)的不斷深入，市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，不斷提高會(huì)計(jì)人員的素質(zhì)，我們 能夠提供更多的決策有用 信息。針對(duì)會(huì)計(jì) 目標(biāo) 的比較 ,可以發(fā)現(xiàn) ,作為主流學(xué)派 ,“受托 責(zé)任”和“ 決策有用 ”的觀點(diǎn)有一個(gè)互相整合的趨勢(shì) , 國(guó)家 會(huì)計(jì)專業(yè)（包括國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)） 對(duì)會(huì)計(jì)目標(biāo)一般定義的要求是通過 考慮對(duì)受托責(zé)任的要求來考慮的決策要求的實(shí)用性。 14 （四）構(gòu)建中國(guó)的會(huì)計(jì)目標(biāo) 我 認(rèn)為 中國(guó)的會(huì)計(jì)目標(biāo)的定位應(yīng)遵循以下原則： ,以滿足廣大用戶的需求的會(huì)計(jì)信息、實(shí)事求是制定會(huì)計(jì)目標(biāo)。決策有用觀的信息需求者為 現(xiàn)有的和潛在的投資者?；灸繕?biāo)適用于所有的歷史發(fā)展階段 ,從一個(gè)不同的歷史背景抽取出具體的財(cái)務(wù)會(huì)計(jì)目標(biāo)共同性 ,而 具體 目標(biāo) ,由于財(cái)務(wù)會(huì)計(jì)的歷史背景 ,各個(gè) 時(shí)代 的 特征各不相同。 。穩(wěn)定性，即財(cái)務(wù)會(huì)計(jì)目標(biāo)應(yīng)該是相對(duì)穩(wěn)定的，不會(huì)經(jīng)常改變。這也就構(gòu)成了財(cái)務(wù)會(huì)計(jì)信息系統(tǒng)，用來實(shí)現(xiàn)會(huì)計(jì)目標(biāo)以達(dá)到預(yù)期的 目的或境界。 for small and medium investors, large shareholders, the true value of financial information。 decisionusefulness view the information needs of those for the existing and potential investors. In different historical periods, different users of financial accounting information. Can be seen, both the application of different historical circumstances, is a product of different historical circumstances, therefore, they belong to the specific objectives of financial accounting. The historical circumstances at that time with a certain degree of rationality. However, from the perspective of historical development and study, then due to historical changes in the environment but there are some limitations. Therefore, we can not blindly criticize these two points, we can not blindly to coordinate the relationship between the two. Is no conflict between the two is that the financial accounting objectives of the two specific stages of development. Because of historical continuity and the ensuing environmental characteristics, both in a historical period of development alternating and overlapping, expressed as the integration of the two. 7 Fourth, to build China39。s goal of financial accounting principles Keywords: financial accounting objectives, financial and accounting goal theory,building principle 2 First, the basic connotation of financial accounting objectives Financial accounting goal is to achieve the purpose of accounting is the starting point to build the structure of accounting theory is about the accounting system should be achieved position of the abstract category. It is the munication of financial accounting information and accounting environment, a bridge connecting the accounting theory and accounting practice of bonds. It is the financial and accounting information systems to ach
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