accounting objective

Thinking on Accounting Objective

会计目标的思考

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

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.

Then, the writer will analyze some theoretical problems and basic concepts of income tax accounting, including income tax accounting objective, the nature of income tax matters, income tax accounting differences and income tax expense allocation.

接着，对几个所得税会计理论问题和基本概念进行了分析，包括所得税会计的目标、所得税事项的实质、所得税会计差异以及所得税费用的摊配。

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Naturally, the accounting objective is to measure the profit of an enterprise accurately.

进而会计目标定位于准确计量企业收益。

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Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.

会计信息质量特征是由会计目标和会计环境影响的.

However, current researches mainly concentrate on accounting objective, accounting basis and the relation between budgetary accounting and governmental accounting.

近年来，我国也有不少学者致力于政府会计研究，毫无疑问，这些研究为我国政府会计改革奠定了一定的理论基础。

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Accounting Objective Orientation in Financial Accounting Conceptual Framework

论财务会计概念框架中会计目标的定位

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

美国会计目标研究的历史考察及其对我们的启示

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The Two Schools of Accounting Objective and Influence on Accounting Measurement

会计目标的两大流派及其对会计计量的影响

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A Theoretical Analysis of Government Accounting Objective and Relative Issues

政府会计目标及其相关问题的理论探讨

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This section includes the discussions of accounting objective, functions of accounting, principle of historical cost, accrual basis.

其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。

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New understanding of accounting objective

对会计目标的再认识

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

中、美、德会计目标定位的比较研究

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The research on Accounting Objective

关于会计目标的研究

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Value Chain View of Accounting Objective

IT的价值价值链会计对象论

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The Measurement Objective of Fair Value and the Relationship between Financial Objective and Accounting Objective

公允价值计量目标及其与财务和会计目标的关系

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Objective factors include: imperfection in accounting laws, separation between accounting theory and practice, alternative accounting methods of economic items, etc.

客观因素包括：国家会计法律制度的欠完善？会计理论与会计实务发展的脱节？

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An analysis on the relation between accounting objective and accounting environment

会计目标与会计环境逻辑关系剖析

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A Study on Accounting Objective Mould of Railway Transportation Enterprise

铁路运输企业会计目标模式初探

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The accounting objective embodies the characteristics of the stages in one country or in different countries.

会计目标体现了不同国家以及同一国家经济发展不同时期的阶段性特征。

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The accounting objective is based on the development level and the effectiveness of the capital market.

资本市场的发育程度及其有效性是确立会计目标的依据。

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The right anchoring of accounting objective underlines the provision of high quality accounting information.

正确的会计目标定位是提供高质量会计信息的前提保证。

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Two major genres about the study of accounting objective emerged in America after 1970s, principal-agent responsibility and decision-making availability.

70年代后美国会计界关于会计目标的研究，形成了两个主要流派：受托责任学派和决策有用学派。

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Chapter 2 gives an overview of theoretical basis including that of assets, goodwill, accounting objective and efficient markets hypothesis.

第二章理论借鉴，从资产定义、商誉理论、有效市场理论、现代会计目标理论等角度分析与自创品牌会计相关的各种理论和学说。

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Objective of Establishing Accounting Standards and Objective of Financial Accounting

会计准则制定目标与会计目标

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The article analyses two schools of accounting objective, draws a distinction between these two schools, and introduces their application condition.

分析了会计目标的两大流派，并对这两大流派进行了区别，指出两种形式的适用条件。

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

论国有上市公司首要会计目标的转变

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With the accounting objective transferring from the assignment responsibility to the useful decision messages, the model of traditional net income faces challenges.

随着会计目标由报告受托责任向提供决策有用信息的转移，传统会计收益确定模式面临挑战，全面收益理论应运而生。

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This will call on us to look squarely at and re-examine closely the current situation of education in accounting, to re-establish a reasonable objective of education in accounting, and to exploringly carry out the reform in education in accounting itself.

这就要求我们正视和重新审视我国的会计教育现状，重新设定合理的会计教育目标，探索性地改革现有的会计教育本体。

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The Effects of Capital Market on the Accounting Objective

论资本市场对会计目标的影响

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