| 试论我国会计目标的定位 |
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| 引用本文： | 刘姝.试论我国会计目标的定位[J].襄樊职业技术学院学报,2010,9(1):47-49. |
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| 作者姓名： | 刘姝 |
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| 作者单位： | 襄樊职业技术学院,经济管理学院,湖北,襄樊,441021 |
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| 摘 要： | 会计是一个以提供财务信息为主的经济信息系统，有其特定的功能和既定目标，目标决定了一个系统的运行方向，系统的整体功能和综合行为则都是为实现系统的目标而设计和运作的。会计目标作为会计理论体系的重要组成内容，既是连接外部与会计系统的关键，也是构建会计系统的导向。因此，正确选择会计目标，无论对会计理论研究，还是对会计实践工作，都极为重要。
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| 关 键 词： | 会计目标 会计环境 会计目标定位 |
On the Location of Accounting Goals in China |
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| LIU Shu.On the Location of Accounting Goals in China[J].Journal of Xiangfan Vocational and Technical College,2010,9(1):47-49. |
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| Authors: | LIU Shu |
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| Institution: | LIU Shu(Economic Management College,Xiangfan Vocational , Technical College,Xiangfan Hubei 441021,China) |
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| Abstract: | Accounting,an economic information system focused on financial information,has certain functions and goals.The goals orientate the action of information system,and integrate function and action are designed to reach the goals.As an important component of accounting theory,accounting goals are not only a hinge connects the external and accounting system,but also the orientation of accounting system construction.Therefore,it is es-sential to choose the right accounting goals for both accounting theoretical st... |
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| Keywords: | accounting goal accounting condition location of accounting goal |
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