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财务会计目标是期望会计达到的目的或境界。必须在认识财务会计的客观职能和会计信息使用者的主观要求基础上,辨识财务会计目标。财务会计目标的实现范围取决于财务会计的客观职能,而财务会计目标的实现程度则取决于财务会计信息质量特征的具备程度。
Financial accounting goals are expected to achieve the purpose or state accounting. We must recognize the objective of financial accounting based on the objective functions of financial accounting and the subjective requirements of users of accounting information. The scope of financial accounting goals depends on the objective function of financial accounting, and the realization of financial accounting goals depends on the level of financial accounting information quality characteristics.