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为了最终实现建立一个逻辑严密的财务会计的概念结构,就要清晰的区分出财务报表的目标,财务报告的目标以及财务会计的目标。根据嘱托方的要求确定财务报表的目标,通过决策有用性作为这个财务报表的间接目标。财务报表的目标界定为:为企业的外界关注者提供财务现状、经营业绩以及现金流量的情况信息。这样就可以将财务报表、财务报告以及财务会计的目标统一整合,为中国财务会计的目标探讨奠定了一定的基础。
In order to finally achieve the establishment of a logical structure of the concept of financial accounting, it is necessary to clearly distinguish between the objectives of the financial statements, the objectives of financial reporting and the objectives of financial accounting. The purpose of the financial statements is set according to the requirements of the entrusting party and the indirect objective of the financial statements is to be determined by the usefulness of the decision. The goals of the financial statements are defined as: providing information on the financial status, results of operations and cash flows to outsiders of the business. This will be the financial statements, financial reports and the goal of unified financial accounting for the goal of China’s financial accounting laid a solid foundation.