财务会计目标的构建外文翻译

1、目 录外文原文 1外文翻译 10with regard to the construction of chinas financial accounting objectivesabstractthe objective of financial accounting financial accounting theory, the logical starting point for research, while it guides the financial accounting practices and is subject to the accounting environment

2、. articles by introducing the basic objectives of financial accounting content and objectives of financial accounting theory, the two schools of thought, expounded the objectives of corporate financial accounting position the status quo, concludes with the construction of chinas goal of financial ac

3、counting principleskeywords: financial accounting objectives, financial and accounting goal theory,building principlefirst, the basic connotation of financial accounting objectivesfinancial accounting goal is to achieve the purpose of accounting is the starting point to build the structure of accoun

4、ting theory is about the accounting system should be achieved position of the abstract category. it is the communication of financial accounting information and accounting environment, a bridge connecting the accounting theory and accounting practice of bonds. it is the financial and accounting info

5、rmation systems to achieve the desired operation or realm. the study is to address financial and accounting services to whom and how services. accounting objective is to accounting changes in the environment with the constant development and change, due to accounting objectives derived from the acco

6、unting practices, the external environment and thus be able to reconcile with the accounting system of organic. moreover, the accounting goal is the starting point of accounting research, is the highest level of accounting theory, accounting for all mechanisms within the system around the role of ac

7、counting objectives, through the optimization of accounting practices to achieve accounting objectives. financial accounting objectives include two aspects, namely, to whom the financial accounting information, and provide what information. the former relates to the specific objectives of financial

8、accounting, which involves the quality of accounting information.building a sound financial accounting objectives, should have a systematic, stability, usability and advanced features. systemic, that the accounting objectives of different levels, should include basic accounting objectives and specif

9、ic accounting objectives, the former is a highly condensed summary of accounting objectives and general description of the latter is the former refining, basic accounting objectives and specific accounting objectives close combined in order to provide a complete accounting target system. stability,

10、namely the financial and accounting goal should be relatively stable and will not often change. practicality, that is, a period of time, this goal of financial accounting can be applied to the period, accounting for the specific situation and the current accounting environment. advanced, is effectiv

11、e for accounting financial accounting objectives of the role of the necessary guarantees.second, the theory of financial accounting objectives of the two schools of thought1. entrusted with the responsibility of school. according to the school point of view, fiduciary responsibility can be explained

12、 as follows: the resources entrusted to parties entrusted to manage the resources entrusted to the commissioning party. fiduciary parties have therefore undertaken a reasonable and effective management and application of resources and entrusted the responsibility of increasing the value of it as muc

13、h as possible; the resources entrusted to the party who had faithfully reported by the resources entrusted to carry out their fiduciary duties of the process and obligation of result. which is mainly carried out by means of financial reporting. many scholars argue that because in some external envir

14、onment, businesses many of the resources directly from their environment, so as a resource trustee side of enterprise management authorities also have an important social responsibility, that is, the maximum to maintain a good environment for business communities to effectively utilize and develop human resources.fiduciary duty to the objective of financial accounting with special emphasis on the accounting measurement results must be objective, reliable, and to help provide trustees