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)-文庫(kù)吧資料
2025-05-22 10:59本頁(yè)面
【正文】 of the financial accounting objectives, the authors try and give our country39。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 accounting objectives should follow the following principles: 1, should be based on the characteristics of China39。 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。 the specific objectives of financial accounting due to the historical background, characteristics of the times vary. 2, the Financial Accounting basic goal should be to provide information to meet the needs of financial accounting information, accountability and decisionuseful concept is the concept of two specific objectives of financial accounting. Basic financial accounting objectives applies to all stages of historical development, from a different historical circumstances of specific financial and accounting abstract out mon goals to provide information to meet the financial and accounting information needs. Fiduciary duty concept holds that the information provided is for clients (already investors) to evaluate the fulfillment of fiduciary duty in order to make whether to continue the mission the relationship between accountability in decisionmaking。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 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 me
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