财务会计目标构建外文翻译.docVIP

目 录 外文原文 1 外文翻译 10 With regard to the construction of Chinas Financial Accounting Objectives Abstract The objective of financial accounting financial accounting theory, the logical starting point for research, while it guides the financial accounting practices and is subject to the accounting environment. Articles by introducing the basic objectives of financial accounting content and objectives of financial accounting theory, the two schools of thought, expounded the objectives of corporate financial accounting position the status quo, concludes with the construction of Chinas goal of financial accounting principles Keywords: financial accounting objectives, financial and accounting goal theory,building principle 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 communication 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 achieve the desired operation or realm. The study is to address financial and accounting services to whom and how services. Accounting objective is to accounting changes in the environment with the constant development and change, due to accounting objectives derived from the accounting practices, the external environment and thus be able to reconcile with the accounting system of organic. Moreover, the accounting goal is the starting point of Accounting Research, is the highest level of accounting theory, accounting for all mechanisms within the system around the role of accounting objectives, through the optimization of accounting pract