| 会计准则制定目标与会计目标 |
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| 引用本文： | 邱泽新. 会计准则制定目标与会计目标[J]. 湖北民族学院学报(哲学社会科学版), 2005, 23(2): 92-95 |
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| 作者姓名： | 邱泽新 |
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| 作者单位： | 湖北民族学院,财经政法学院,湖北,恩施,445000 |
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| 摘 要： | 会计准则制定目标是制定高质量的会计准则,是准则制定行为的导向机制。会计目标是对外提供高质量的会计信息,供信息使用者评价管理当局的受托责任以及制定经济决策,是会计行为的导向机制。
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| 关 键 词： | 会计准则 会计准则制定目标 会计目标 |
| 文章编号： | 1004-941(2005)02-0092-04 |
| 修稿时间： | 2005-01-05 |
Objective of Establishing Accounting Standards and Objective of Financial Accounting |
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| QIU Ze-xin. Objective of Establishing Accounting Standards and Objective of Financial Accounting[J]. Journal of Hubei Institute for Nationalities(Philosophy and Social Sciences), 2005, 23(2): 92-95 |
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| Authors: | QIU Ze-xin |
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| Abstract: | The objective of establishing accounting standards is to establish high-quality accounting standards, and it is an orientated system about the behavior of establishing accounting standards. The objective of the financial accounting is to provide high-quality accounting information for the outside users of the information who use it to evaluate the responsibilities of the management and make economic decisions. It is a guided system of the behavior of financial accounting. It is not the same between the behavior of establishing accounting standards and the behavior of financial accounting,and the objective of them is different. |
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| Keywords: | accounting standards objective of establishing accounting standards objectives of financial sccounting |
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