摘要
会计目标是会计理论与会计实践的起点和归宿 ,在会计理论结构中居于重要位置。目前我国预算会计目标尚未建立 ,导致预算会计规范缺乏会计目标的指导。因此 ,在分析我国预算会计环境的基础上 ,借鉴国外政府与非营利组织会计目标理论的研究成果 。
An accounting target is the starting point as well as destination of the accounting theory and practice. It is an important part in the system of the accounting theory. Today, a budget accounting target hasn't been set up in China yet and there is no guidance of the accounting target in the budget accounting standards. Therefore, it is an important project to set up a budget accounting target in China based on the budget accounting situation of China and the research of the accounting target theory of foreign countries and non-profit organizations.
出处
《渝州大学学报（社会科学版）》
2002年第3期18-21,共4页
Journal of Yuzhou University(Social Sciences Edition)
