摘要
阐述了财务会计目标的影响条件,即会计环境、会计职能、会计信息质量特征对财务目标的影响,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。
The financial accounting objective is the starting point of accounting.The paper illustrates the influencing conditions of the financial accounting objective.They are accounting environment,accounting functions and quality features of accounting information.The financial accounting objective depends on accounting environment.The realization scope of the financial accounting objective depends on financial accounting functions.The realization degree of the financial accounting objective depends on quality features of financial accounting information.
出处
《长春工程学院学报（社会科学版）》
2007年第2期45-47,共3页
Journal of Changchun Institute of Technology(Social Sciences Edition)
关键词
财务会计目标
会计环境
会计职能
财务会计信息
financial accounting objective
accounting environment
financial accounting function
financial accounting information
