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会计目标的研究一直是会计理论界研究的一个热点的问题,在事业单位的发展中会计目标具有非常关键的作用,能够引导事业单位的发展。自新的会计准则颁布后,会计目标有了新的发展。会计作为企业发展的重要组成部分。目前,我国的对于会计目标的讨论主要体现在两个方面,主要是为了满足会计使用者的需求。会计目标是以会计理论为基础进行发展的,是会计理论发展到最高水平的结果。本文对事业单位的会计目标进行简要的分析。
The study of accounting objectives has always been a hot issue in the field of accounting theory. Accounting objectives in the development of public institutions have a very crucial role to guide the development of public institutions. After the promulgation of the new accounting standards, the accounting target has a new development. Accounting as an important part of business development. At present, the discussion of accounting goals in our country is mainly reflected in two aspects, mainly to meet the needs of accounting users. Accounting objectives are based on the development of accounting theory, which is the result of the development of accounting theory to the highest level. This article makes a brief analysis of the accounting objectives of the institutions.