摘要
会计是一个以提供财务信息为主的经济信息系统,有其特定的功能和既定目标,目标决定了一个系统的运行方向,系统的整体功能和综合行为则都是为实现系统的目标而设计和运作的。会计目标作为会计理论体系的重要组成内容,既是连接外部与会计系统的关键,也是构建会计系统的导向。因此,正确选择会计目标,无论对会计理论研究,还是对会计实践工作,都极为重要。
Accounting, an economic information system focused on financial information, has certain functions and goals. The goals orientate the action of information system, and integrate function and action are designed to reach the goals. As an important component of accounting theory, accounting goals are not only a hinge connects the external and accounting system, but also the orientation of accounting system construction. Therefore, it is es- sential to choose the right accounting goals for both accounting theoretical studies and accounting practice action.
出处
《襄樊职业技术学院学报》
2010年第1期47-49,共3页
Journal of Xiangfan Vocational and Technical College
关键词
会计目标
会计环境
会计目标定位
accounting goal, accounting condition, location of accounting goal.
