| 财务、会计目标和谐论——兼论企业财务管理目标的建立 |
| |
| 引用本文： | 郭冰,崔毅. 财务、会计目标和谐论——兼论企业财务管理目标的建立[J]. 山西大学学报(哲学社会科学版), 2002, 25(1): 91-93 |
| |
| 作者姓名： | 郭冰 崔毅 |
| |
| 作者单位： | 1. 山西财经大学会计学院,山西太原 030006
2. 华南理工大学工商管理学院,广东广州 510640 |
| |
| 摘 要： | 财务、会计是社会生产发展到一定阶段的产物。实践中先有理财思想 ,后有会计行为。财务、会计是实现企业目标的重要环节 ,财务、会计目标的和谐统一 ,有利于财会工作的协调一致 ,有利于企业目标的实现 ,有利于财务、会计理论体系的构建
|
| 关 键 词： | 财务目标 会计目标 决策有用 受托责任 |
| 文章编号： | 1000-5935(2002)01-0091-03 |
| 修稿时间： | 2001-05-08 |
A Harmonious Theory of Finance and Accounting:A Concurrent Discussion on the Establishment of the Financial Management Objective |
| |
| GUO Bing ,CUI-Yi. A Harmonious Theory of Finance and Accounting:A Concurrent Discussion on the Establishment of the Financial Management Objective[J]. Journal of Shanxi University(Philosophy and Social Sciences Edition), 2002, 25(1): 91-93 |
| |
| Authors: | GUO Bing CUI-Yi |
| |
| Affiliation: | GUO Bing 1,CUI-Yi 2 |
| |
| Abstract: | Finance and accounting are the results of the development of social production.In practice,there is financical idea in the first,then an accounting action.Finance and accounting are the important chains to achieve enterprise objectives.Harmonious unity of their objectives are advantageous to the their coordination in the realization of enterprise objectives,and the construction of their theoretical system. |
| |
| Keywords: | accounting objective financial objective useful decision accuuntability. |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
