财务会计目标

产权的动态配置与财务会计目标的变迁

Dynamic Distribution of Property Rights and the Changes of Financial Accounting Objectives

我国企业财务会计目标的正确选择

Financial Accounting Objectives of Business in China

关于我国财务会计目标定位的思考

The Reflection on Orientating the Objective of Financial Accounting in China

论财务会计目标确定的客观环境与条件

The Objective Environments and Conditions to Make Finance Accounting Goal

财务会计目标与管理会计目标探讨

A probe of financial accounting 's objective and management accounting 's objective

财务会计目标是期望会计达到的目的或境界。

Financial inventory accounting the goal is expected accountant achieves goal or boundary .

论我国的财务会计目标

The Objectives of Financial Accounting in Our Country

综合分析后，提出了笔者认为我国应该确立的财务会计目标。

Comprehensive analysis , the author proposed that China should establish a financial accounting objectives .

财务会计目标逐渐由受托责任观转向决策有用观，强调会计信息更加有利于投资者进行决策。

The target of financial accounting is varying from fiduciary responsibilities to decision-making availability , and emphasizes that the accounting information is in favor of the investors ' decision .

随着经济环境的变化和财务会计目标的转变，传统收益报告面临着新的挑战，报告全面收益已成为改进收益报告的必然趋势。

With the change of economic environment and financial accounting objectives , the traditional income statement is facing new challenges , and reporting comprehensive income has become an inevitable trend to improve it .

具体经济环境特征的不同，决定了财务会计目标的不同：受托责任会计目标与资本市场不发达的商品经济环境相吻合；

The characteristics of the specific economic environment decide the goals of financial accounting . The goals of trustee responsibility accounting tallies with the commodity economy environment characterized by an undeveloped capital market .

在企业的日常经营管理中，建立起利益相关者纳入机制；在正式的公司治理架构安排中，要强化弱势利益相关者的保护机制；设立专门机构，管理利益关系；改革财务会计目标等。

In the daily management of the enterprise to establish a " stakeholder inclusion mechanism "; in the formal structure of corporate governance arrangements , to strengthen the " weak " protection of stakeholders ; to establish specialized agencies and management interests ; and reform financial accounting goals .

会计准则的价值导向与财务会计的目标定位

A Study on the Orientation of Accounting Standards and Its Impacts on Financial Accounting

从《小企业会计制度》谈财务会计的目标定位

The Analysis on Orientation of Financial Accounting Object

公允价值计量目标及其与财务和会计目标的关系

The Measurement Objective of Fair Value and the Relationship between Financial Objective and Accounting Objective

最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。

Finally , the author attempts to interpret and predict the objective of accounting , accounting principles and the presentation of financial statements based on the residual equity theory .

财务会计的目标是为财务报告的使用者提供决策有用的财务信息，为了提供更为可靠、相关的财务信息，企业可以进行自发性会计政策变更。

Financial accounting is to provide users of financial reports for the decision-useful financial information , in order to provide more reliable and relevant financial information , corporate accounting policy changes can be spontaneous .

本文对财务会计的目标、财务会计的基本假设、会计信息的质量标准、财务报表的计量属性、财务报表的计量模式这些关系到财务会计发展方向的重要理论问题，提出了独到的见解。

This paper puts forward several views about some important theoretical issues of financial accounting , such as objective of financial accounting , fundamental postulates of financial accounting , qualitative characteristics of accounting information , measurement attributes of financial statements , and measurement models of financial statements .

it使“决策有用性”成为财务会计的首要目标，也降低了会计信息生产和报告成本，同时使会计信息披露呈现个性化和实时性特征。

It makes " the helpfulness of making policy " become the principal goal of accounting , reducing the cost of production and report of accounting information and make the accounting information announcement individualized and timeliness .

对财务会计控制内容、目标、控制质量特征体系进行探索。

It makes an exploration on financial ac-counting in its content , target , and control system of quality feature .

会计盈余作为企业向外界披露的一种重要会计信息，是投资者、债权人等利益相关者十分关注的一个重要指标，也是财务会计研究的重要目标之一。

The earnings , as one kind of important accounting information the enterprise disclosure , the investors and creditors and other stakeholders are all in focus on it , and it is also one of the important target of financial accounting research .

为建立逻辑严密的财务会计概念结构，有必要区分财务报表的目标、财务报告的目标和财务会计目标。以评价受托责任设定财务报表的目标，以决策有用性设定财务报告和财务会计的目标。

To establish tight financial accounting conceptual framework , it is essential to distinguish the objectives of financial statements from that of financial reporting and financial accounting .

随着现代企业所有权与经营权的分离和资本市场的建立，消除财务报告提供者和使用者之间信息不对称现象的要求越来越紧迫，会计信息的决策有用性逐渐成为财务会计的最高目标。

With the establishment of capital market as well as the separation of ownership and operation , the requirement of eliminating the asymmetry of information becomes increasingly urgent , and the decision-marking serviceability has become the most important goal of accounting information .