The accounting objective and the accounting information system influence each other, for the accounting objective guides the accounting information system and the latter is counteractive on the former.

Combined with the discussion of the accountant qualification system, legal liability, etc. this article expounds the effective channel to realize the accounting objective.

并结合会计人员资格制度、法律责任等方面论述了会计目标得以实现的有效途径。

互联网摘选

With the accounting objective transferring from the assignment responsibility to the useful decision messages, the model of traditional net income faces challenges.

随着会计目标由报告受托责任向提供决策有用信息的转移，传统会计收益确定模式面临挑战，全面收益理论应运而生。

互联网摘选

Two major genres about the study of accounting objective emerged in America after 1970s, principal-agent responsibility and decision-making availability.

70年代后美国会计界关于会计目标的研究，形成了两个主要流派：受托责任学派和决策有用学派。

互联网摘选

Chapter 2 gives an overview of theoretical basis including that of assets, goodwill, accounting objective and efficient markets hypothesis.

第二章理论借鉴，从资产定义、商誉理论、有效市场理论、现代会计目标理论等角度分析与自创品牌会计相关的各种理论和学说。

互联网摘选

However, current researches mainly concentrate on accounting objective, accounting basis and the relation between budgetary accounting and governmental accounting.

近年来，我国也有不少学者致力于政府会计研究，毫无疑问，这些研究为我国政府会计改革奠定了一定的理论基础。

互联网摘选

This section includes the discussions of accounting objective, functions of accounting, principle of historical cost, accrual basis.

其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。

互联网摘选

The article analyses two schools of accounting objective, draws a distinction between these two schools, and introduces their application condition.

分析了会计目标的两大流派，并对这两大流派进行了区别，指出两种形式的适用条件。

互联网摘选

Thinking on Accounting Objective

会计目标的思考

互联网摘选

Naturally, the accounting objective is to measure the profit of an enterprise accurately.

进而会计目标定位于准确计量企业收益。

互联网摘选

The accounting objective embodies the characteristics of the stages in one country or in different countries.

会计目标体现了不同国家以及同一国家经济发展不同时期的阶段性特征。

互联网摘选

Accounting Objective Orientation in Financial Accounting Conceptual Framework

论财务会计概念框架中会计目标的定位

互联网摘选

Value Chain View of Accounting Objective

IT的价值价值链会计对象论

互联网摘选

New understanding of accounting objective

对会计目标的再认识

互联网摘选

The accounting objective is based on the development level and the effectiveness of the capital market.

资本市场的发育程度及其有效性是确立会计目标的依据。

互联网摘选

Historical Investigation of American Accounting Objective Research and Our Inspirations from It

美国会计目标研究的历史考察及其对我们的启示

互联网摘选

The research on Accounting Objective

关于会计目标的研究

互联网摘选

The Measurement Objective of Fair Value and the Relationship between Financial Objective and Accounting Objective

公允价值计量目标及其与财务和会计目标的关系

互联网摘选

A Comparative Study of Accounting Objective Orientation Among China, America and Germany

中、美、德会计目标定位的比较研究

互联网摘选

Change of the chief accounting objective for the state-owned companies on market

论国有上市公司首要会计目标的转变

互联网摘选

A Study on Accounting Objective Mould of Railway Transportation Enterprise

铁路运输企业会计目标模式初探

互联网摘选