英语翻译论财务会计目标[中文摘要]财务会计目标是财务会计基本理论的重要组成部分,即期望会计达到的目的或境界.会计目标既是

英语翻译
论财务会计目标
[中文摘要]
财务会计目标是财务会计基本理论的重要组成部分,即期望会计达到的目的或境界.会计目标既是一个理论问题,又是一个实践问题.会计目标虽然是人们主观认识的结果,但它并不是一个纯主观的范畴,会受到特定历史条件下客观存在的经济、法律、政治和社会环境的影响并随环境的变化而不断变化,具有主观见之于客观的性质.研究会计目标对会计的实践工作以及会计准则的制定既有重大的指导意义,又有较大的实践价值.目前在我国会计理论界对财务会计目标的研究仍处于见仁见智的状态.财务会计目标作为一种主观愿望,其实现范围取决于财务会计的客观职能,而其实现程度则取决于财务会计信息质量特征的具备程度.
本文主要分为三部分：第一部分主要论述财务会计目标的概念,包括国内外财务会计目标的概念；第二部分主要论述了财务会计目标确定的客观环境与条件；第三部分主要论述了我国财务会计目标的现实选择问题,包括谁是会计信息使用者,会计改革对会计目标的挑战,实现会计目标的思路.
[关键词] 财务会计目标 受托责任观 决策有用观

On the financial accounting objectives [Chinese Abstract] financial accounting goal is financial accounting basic theory of the important components of that is,to achieve the purpose of accounting or realm.Accounting is a theoretical issue is a matter of practice.Although the objectives of the accounting people is the subjective understanding of the results,but it is not a purely subjective areas,will be subject to specific historical conditions exist in the economic,legal,political and social environment and the impact of environmental changes with the constant changes that have subjective objective can be found in nature.Accounting research goals of the accounting practice,as well as the development of accounting standards has major guiding significance,also has its practical value.Accounting in the theoretical goal of financial accounting research is still in a state of the matter.Financial accounting goals as a subjective desire,its scope depends on the realization of the objective of financial accounting functions,and the achievement depends on the financial accounting of the quality of information availability.This paper is divided into three main parts :the first part mainly with the objective of financial accounting concepts,including domestic and foreign financial accounting goals of the concept; The second part discusses the objectives of financial accounting environment with the objective conditions; Part III focuses on the financial accounting of our goals realistic choice questions,including who is the accounting information users,Accounting reform of the accounting objectives of the challenges and achieve the objectives of accounting ideas.