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

财务会计目标是现代会计理论研究的起点。从财务会计目标与会计环境、会计职能、会计信息质量特征的关系看,财务会计目标的确定取决于会计环境,财务会计目标的实现范围取决于财务会计的客观职能,财务会计目标的实现程度取决于财务会计信息的质量特征。

It is the start point of accounting theory research to make finance accounting goal. Considering the finance accounting goal with the accounting environment, accounting function and accounting information quality, we conclude that the confirmation, scope and degree of realization are separately depend on accounting environment, accounting function and accounting information quality.