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会计目标,就是会计活动最终要达到的目的,具体而言就是会计核算要提供真实、完整的会计资料,以满足各方面对会计信息的需要。从理论层面出发,通常把财务报告目标的内容归纳为三个方面:(1)谁是财务信息的使用者?(2)他们需要什么样的信息?(3)财务报告能够提供什么样的信息?美国财务会计准则委员会所提出的上述会计与财务报告目标的内涵获得了会计界的普遍认同和接受,这三个方面被作为确定会计与财务报告目标的一般要素。
Accounting objectives, is the ultimate purpose of accounting activities to be achieved, specifically accounting is to provide true and complete accounting information to meet all aspects of accounting information needs. From a theoretical perspective, the content of financial reporting goals is usually summarized into three aspects: (1) Who are the users of financial information? (2) What information do they need? (3) What kind of information can financial reports provide? ? The FASB’s conception of the above accounting and financial reporting objectives has been generally accepted and accepted by the accounting profession, and these three aspects are used as a general element to determine the objectives of accounting and financial reporting.