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一、关于企业会计目标 企业会计目标受制于企业经营目标并为实现企业经营目标服务。 但是,会计的本质特征是加工和传递会计信息,以满足会计信息使用者作为相关决策依据的需要。我国会计的直接目标包含着三个方面的内容:满足宏观经济管理的需要;满足有关方面了解企业财务状况和经营成果的需要;满足企业内部经营管理的需要。明确会计目标,它对于进一步理解和贯彻新会计模式具有重要意义,具体表现为: 1.可以深刻理解新的会计报表体系的内涵与作用。新会计报表体系是以资产负债表、损益表和财务状况变动表(或现金流量表)三张主要报表和一些附表所组成,它侧重于企业的偿债能力,盈利能力和财务流动性等外部管理者、投资人及债权人所需信息。同时企业还可根据需要编制各种成本报表和其他报表,供内部经营管理需要。
First, on the accounting objectives of business Accounting objectives are subject to business objectives and business goals for the realization of business services. However, the essential feature of accounting is the processing and delivery of accounting information to meet the needs of users of accounting information as the basis for decision-making. The direct goal of China’s accounting includes three aspects: to meet the needs of macroeconomic management; to meet the needs of the parties concerned to understand the financial status and operating results of enterprises; to meet the needs of internal management. Clear accounting objectives, it is for further understanding and implementation of the new accounting model is important, as follows: 1. Can deeply understand the meaning and function of the new accounting report system. The new accounting statement system is based on balance sheet, income statement and statement of financial position (or cash flow statement) composed of three major statements and some schedules, which focuses on corporate solvency, profitability and financial liquidity External managers, investors and creditors required information. At the same time, enterprises can also prepare various cost reports and other reports as needed for internal operation and management.