关于财务会计目标的几点思考

The Objectives of Financial Accounting

财务会计目标是会计基本理论的核心,也是财务会计概念结构的起点,会计目标起着指引方向的作用。会计目标既是会计功能的体现,也是会计本质的反映。会计目标所反映的会计信息使用者对会计信息有用性的要求也会不断地变化和发展。会计目标应具有长期性和稳定性,还要考虑国际化问题。

The objective of financial accounting is the core of fundamental theory of accounting, and is the start point of financial accounting concepts and structure. Directions were given by the objective of financial accounting. Accounting objective is not only the expression of the accounting function but also the reflection of the nature of the accounting. It is variable and developing that the accounting information user ask for the usability of the accounting in formation. The objective of financial accounting should be of long-term and stabilization. Meanwhile,internationalization would be considered.