会计职能与会计目标辨析

会计职能和会计目标是现代会计的基本概念和主要范畴。会计职能是会计固有的功能,具有客观实在性;会计目标体现着会计信息使用者的主观需要。会计职能比较抽象,一般只能通过演绎推理得出;会计目标比较具体,一般通过实证分析或归纳得出。人们对会计目标认识的深化推动会计职能认识的进步。会计本质决定会计职能,会计职能决定会计目标。

The Distinction between the Accounting Function and the Accounting Objective

The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting. As the intrinsic merit of the accounting, the accounting function has objectivity. The accounting objectives indicate the subjective needs of the accounting information user. The accounting function is fairly abstract, and in general can only be logically deducted. On the contrary the accounting objective is fairly concrete, and can be concluded by the positive research. The more knowledge on the accounting objective is known, the more progress of the recognition of the accounting function will be made. The accounting essence determines the accounting function, and then the accounting function determines the accounting objective.