财务报告目标

会计信息的供求与财务报告目标

Supply and Demand of Accounting Information and Objectives of Financial Statements

论我国上市公司财务报告目标

Towards the Objective of Financial Reporting of Our Countries ' Listed Company

增加财务报告目标的阐释；

Explanations of increasing the goal of financial reports ;

财务报告目标及其层次性研究

Study on the Objective and Hierarchy of Finance Report

企业财务报告目标；

Objectives of financial reporting by business enterprises ;

第二部分探讨政府财务报告目标。

The second part of this chapter discusses the objective of government financial report .

财务报告目标是会计的一个基本理论问题。

Determining the objectives of financial reporting is a basic problem of accounting theory .

企业性质视角的我国财务报告目标的改进研究

The Study on the Improvement of Chinese Financial Report Target Based on the Nature of Enterprises

财务报告目标探析

Study on Object of Finance Report

把财务报告目标的一般理论引入了风险投资企业并有一定的演进；

Directing the general theory of financial report 's objectives into venture capital enterprise and improving it ;

财务报告目标有其层次性，财务报告目标体系应包括3个层次：第一，根本层次即实现资源的有效配置；

The goal of finance report have hierarchy : firstly and fundamentally , realization of efficient resource collocation ;

财务报告目标是会计基本理论的中心，也是财务会计概念结构的起点。

Object of finance report is both the center of accounting basic theory and the beginning of finance concept .

财务报告目标体现了使用者的主观需求，但这种主观需求在相当程度上受客观环境因素的影响。

The objectives of a financial statement embody its users ' subjective needs , which are greatly influenced by objective environmental factors .

因此，财务报告目标理论的研究是会计理论研究和会计实务发展中的重要内容。

So , studying on theory of object of finance report is important content for the research of accounting theory and accounting practice development .

可见，探求风险投资企业财务报告目标具有重要意义，它指引着风险投资企业财务报告改进的方向。

So studying the objectives of venture capital enterprise 's financial report is significant , which directs the improvement of venture capital enterprise 's financial report .

本文的创新之处在于为探讨资产计量模式建立了一个由财务报告目标和企业资本循环构成的分析框架。

The contribution of the essay is that it develops an analysis framework for the exploration of measurement models for assets , which consists of the objectives of financial reporting and the capital circulations of enterprises .

鉴于选择资产计量模式的目的是提供满足财务报告目标的量化信息，本文试图从财务报告目标推导出资产的计量模式。

As the purpose of choosing among various measurement models for assets is to provide quantitative information that satisfies the objectives of financial reporting , the essay tries to derive a measurement model for assets from the objectives of financial reporting .

第二部分是对本文涉及的基本理论的阐述，包括：财务报告目标的内涵及其内容、银行内部控制的相关理论、财务报告内部控制内涵及其内容。

The second part is the foundation theories part , introducing : the connotation and content of The target of financial report , theory of internal control of commercial banks and the connotation and content of the internal control over financial statements .

为准确地对政府会计目标进行定位，在对政府会计目标和政府财务报告目标辨析的基础上，从会计职能和政府会计环境两个视角探讨了我国政府会计目标的定位。

In order to design a set of right objectives , the writer studies the government accounting objectives in China from accounting function and government accounting environment on the basis of differentiating government accounting objectives and the objectives of government financial statements .

IASB和FASB联合制定的会计概念框架项目，在财务报告的目标和信息质量特征的发布方面初步达成一致意见。

The program of conceptual framework was jointly formulated by IASB and FASB , whose boards of directors have basically reached consensus as to the objectives of financial reporting and the publicizing of qualitative characteristics of information .

第一章探讨了风险投资企业财务报告的目标。

Chapter One discusses the objectives of venture capital enterprise 's financial report .

以监管报告和财务报告的目标入手，研究了监管报告与财务报告的异同。

It begins from the comparison objectives of banking supervision report and financial report .

公司股权结构模式的不同，财务报告的目标也不尽相同。

Various models of equity capital structure match various objectives of Financial Reporting separately .

关于会计信息质量特征，它与财务报告的目标紧密相联，共同对财务报告所提供的信息起约束作用。

It analyzes the motive of financial report and qualitative characteristics of the information provided by financial reports .

上市公司提供财务报告的目标是于投资者的决策有用性。

The objective of the financial report which a public entity provides is of decisive usefulness to the investors .

企业财务报告的目标具有指引方向的作用，会计信息质量、财务报表要素等都必须体现目标的要求。

Objectives of financial report direct its contents , therefore accounting information and elements of financial statements must follow them .

伤病者评估治理报告政府财务报告的目标之一是提供财务境况信息，以评估财政风险。

One of the aims of government financial reports is to provide information about financial condition , which help to assess fiscal risk .

基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。

The basic standard implies some basic postulates ( assumptions ) ; clearly confirm objectives of financial reporting and qualitative requirement of accounting information .

本文首先讨论财务报告的目标，提出财务报告目标包含资源配置决策有用性目标和受托责任目标。

To reach this goal , the objectives of financial reporting are first examined and it is proposed that the objectives of financial reporting consist of two independent ones , namely recourse allocation decision usefulness objective and stewardship objective .

具体设想是：财务报告的目标多元化，其披露范围应扩大，财务报告的种类应增加，编制社会责任报告，建立非财务评价指标。

Conceive in a specific way is : The target diversification of the finance report , its publish the scope should extend , finance report of the category should increase , the social duty in establishment reports , establishing not finance evaluation index sign .