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一、对财务会计目标的界定1996年美国会计学会发表的《基本会计理论说明书》,将会计定义为一个信息系统。既然是信息系统,那就一定有目标。1940年,佩顿和利特尔顿合著的《公司会计准则绪论》这样定义会计目标:提供关于某一企业的财务数据,加以汇集整理,以满足管理当局、投资人和社会公众的要求。美国会计准则委员会第一号概念公告的财务会计目标是:为现有的和潜在的投资者、债务人及其使用者提供出合理的投资、信贷及类似决策所
First, the definition of financial accounting goals 1996 American Institute of Accounting published “basic accounting theory manual”, the accounting is defined as an information system. Since it is an information system, it must have a goal. The 1940 Introduction to Accounting Standards for Companies by Payton and Littleton defines the accounting objective of providing financial data about a business and consolidating it to meet the requirements of regulatory authorities, investors and the general public. The Financial Accounting Objectives of the American National Accounting Standards Board, No. 1 Notification: The objective of providing sound investment, credit and similar decision making to existing and potential investors, debtors and their users