会计目标决定论

Discussion on Accounting Objective Decision

国家目标决定企业目标 ,企业目标决定企业会计目标。文章从国家发展经济的目标的变更过程进行分析 ,阐述国家目标与企业目标、会计目标的关系 ,得出结论 :会计目标是在国家目标指导下确定的。

National objectives decide enterprise objectives,and enterprise objectives decide enterprise accounting objectives.The article makes an aralysis through the process of the changes in the objectives of developing the country’s economy,and remarks the relations between country objectives and enterprise objectives,and accounting objectives,and finally comes to the condusion:Accounting objectives are decided under the guidance of national objectives.