会计目标

会计目标与会计环境逻辑关系剖析

An analysis on the relation between accounting objective and accounting environment

会计目标的两大流派及其对会计计量的影响

The Two Schools of Accounting Objective and Influence on Accounting Measurement

论财会工作的转型及会计目标的选择问题

On transformation of financial affairs and the choice of accounting object

会计目标一直是一个倍受关注的话题。

Abstract : Accounting goal has always been a hot topic .

会计目标作为会计应用理论的逻辑起点，必须随会计环境的改变进行相应的调整。

Accounting objectives must change according to changes in accounting situations .

会计目标将更侧重于决策有用性；

The accounting object will emphasize particularly on the decision-making serviceability .

我国证券市场对会计目标的背离

The Discussion of Chinese Security Market 's Deviation from Accounting Goal

关于我国财务会计目标定位的思考

The Reflection on Orientating the Objective of Financial Accounting in China

研究该课题以会计目标为逻辑起点。

The subject matter takes accounting goal as the logic start point .

论国有上市公司首要会计目标的转变

Change of the chief accounting objective for the state-owned companies on market

人们对会计目标的研究是从模糊趋向清晰的。

People 's research on accounting target is from fuzzy to clear .

论会计目标对信息质量的影响

Discussion on the Influence of the Accounting Object on the Information Quality

第二部分，政府会计目标。

The second part discusses the objective of governmental accounting .

第二章主要是关于会计目标的研究。

The second chapter mainly introduces the research about the accounting goal .

环境变化，会计目标必然变化。

The accountancy target changes with the change of environment .

论财务会计目标确定的客观环境与条件

The Objective Environments and Conditions to Make Finance Accounting Goal

美国会计目标研究的历史考察及其对我们的启示

Historical Investigation of American Accounting Objective Research and Our Inspirations from It

铁路运输企业会计目标模式初探

A Study on Accounting Objective Mould of Railway Transportation Enterprise

会计目标与会计信息质量

The Accounting Target and the Quality of the Accounting Information

财务会计目标与管理会计目标探讨

A probe of financial accounting 's objective and management accounting 's objective

企业目标、会计目标、内部会计控制

Enterprise Object , Accounting Object , Internal Accounting Control

会计目标体现着会计信息使用者的主观需要。

The accounting objectives indicate the subjective needs of the accounting information user .

网络会计目标的转变对企业财务报告的影响

Influence of transformation of accounting goals in network era on corporation financial reports

知识经济对会计目标、会计基本假设等会计理论产生重大影响。

It has a strong impact on accounting 's goal and basic hypothesis .

会计目标是人们对会计信息系统运行所期望达到的目的和境界。

Accounting goal is the expected purpose for accounting information system 's operation .

财务会计目标是期望会计达到的目的或境界。

Financial inventory accounting the goal is expected accountant achieves goal or boundary .

中、美、德会计目标定位的比较研究

A Comparative Study of Accounting Objective Orientation Among China , America and Germany

经济环境的客观需求决定了会计目标，不同的会计目标决定了不同的实现手段和实现方式；

Different accounting aims determine the difference of the corresponding means and fashion .

目前，在对会计目标的认识上，存在着决策有用学派和受托责任学派。

There are two schools of accounting objective : decision usefulness and accountability .

国家目标决定企业目标，企业目标决定企业会计目标。

National objectives decide enterprise objectives , and enterprise objectives decide enterprise accounting objectives .