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企业的财务会计目标是根据目前企业整体的运作情况和过往的业绩情况,对企业今后的发展目标设定规划,同样也受市场经济和总体趋势的影响,一直以来随着市场经济的不断发展,企业的财务会计目标也会随之产生一定的变化。其财务会计本身以理论为基础,同时有根据市场、企业自身产生一定的多变现象。现阶段我国财务会计环境区别于西方国家,所以从我国自身国情考虑设定企业财务会计目标的定位,下面针对我国现阶段企业财务会计目标的定位进行分析讨论。
The goal of the financial accounting of an enterprise is to set plans for the future development goals of the enterprise according to the current operation of the enterprise as a whole and the performance of the past as well as the influence of the market economy and the general trend. With the continuous development of the market economy, The financial and accounting goals of the enterprise will also have certain changes. Its financial accounting itself is based on the theory, at the same time, according to the market, the enterprise itself produces a certain changeable phenomenon. At present, China’s financial accounting environment is different from Western countries, so from China’s own national conditions to consider the positioning of corporate financial accounting goals, the following for our country’s current position of financial accounting objectives for analysis and discussion.