摘要
由于中小企业的投资者决策需求与经营者的经营需求重合,致使其财务会计目标应定位于企业的债权 人。中小企业财务会计目标以会计目标主体、客体和实现方式三者有机构成。
The overlapping of the needs of investors’ policy decision and managers’ managing demands in medium and small sized enterprises results in the orientation of their financial and accounting aim on enterprise’s creditors.It consists of accounting aim subject,object and the way of realizing it.
出处
《安徽工业大学学报（社会科学版）》
2004年第6期61-62,共2页
Journal of Anhui University of Technology：Social Sciences
关键词
中小企业
会计信息需求
财务会计目标
债权人
medium and small sized enterprise
accounting information demands
the aim of finance and accounting
creditor
