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会计目标,是会计行为主体在一定环境下通过会计实践希望达到的结果。要具体地指出会计目标是什么,有赖与对会计本质、会计职能和会计环境的认识。会计本质指会计所固有的客观性质。即会计是什么;会计职能,是由会计本质决定的会计所固有的功能,即会计能做什么(方正生,1997年)。综观会计、会计理论发展的历史,对会计本质的认识主要有艺术论、工具论、信息系统论、信息管理论、管理活动论、控制系统论等。笔者认为会计是一个主要以货币为计量单位的经济信息系统。这决定了会计的首要职能是通过提供信息反映企业经营状况,这通常称之为会计的
Accounting objectives, the main accounting behavior in certain circumstances through accounting practices hope to achieve results. To specify specifically what the accounting objectives are, depends on the understanding of the nature of accounting, accounting functions and accounting environment. The nature of accounting refers to the inherent objective nature of accounting. That is, what is accounting? Accounting functions are the inherent functions of accounting which are determined by the nature of accounting, that is, what can accounting do (Founder, 1997). Looking at the history of the development of accounting and accounting theory, the understanding of the nature of accounting mainly includes art theory, instrumental theory, information system theory, information management theory, management activity theory and control system theory. I believe that accounting is a major monetary unit of measurement of economic information system. This determines the primary function of accounting is to provide information to reflect the business situation, which is often referred to as accounting