| 论财务会计目标确定的影响条件 |
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| 引用本文： | 刘君.论财务会计目标确定的影响条件[J].长春工程学院学报(社会科学版),2007,8(2):45-47. |
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| 作者姓名： | 刘君 |
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| 作者单位： | 松江河发电厂,抚松县,134500 |
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| 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。
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| 关 键 词： | 财务会计目标 会计环境 会计职能 财务会计信息 |
| 文章编号： | 1009-8976(2007)02-0045-03 |
| 修稿时间： | 2007年3月14日 |
On the influencing conditions of the financial accounting objective |
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| LIU Jun.On the influencing conditions of the financial accounting objective[J].Journal of Changchun Institute of Technology(Social Science Edition),2007,8(2):45-47. |
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| Authors: | LIU Jun |
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| Abstract: | 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. |
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| Keywords: | financial accounting objective accounting environment financial accounting function financial accounting information |
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