National Plan of Action on the Status of Women

We should raise the status of women in society.

我们应该提高妇女的社会地位。

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The status of women would need to be transformed.

日本需要彻底改变女性的地位。

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An Analysis of the Status of Women Basketball Team of China

中国女篮现状分析

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Study on health status of women working in the hot environment

高温作业女工健康状况的研究

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Committee on the quality of life and status of women

生活质量和妇女地位委员会

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The accounting objective of higher school should be unified the fiduciary responsibility view and decision-usefulness view. Accounting information that the higher school provided should reflect the performance of administrator and will help users of financial reports to make effective decisions.

高等学校会计目标应是受托责任观和决策有用观的统一，提供的会计信息应反映高等学校管理者受托责任的履行情况，有助于财务报告使用者作出有效的决策。

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Through the comment on the accounting objective which belongs to two major accounting schools, the author of this article puts forward the basic viewpoint that the accounting objective lies in seeking the neutrality.

文章通过两大会计学派在会计目标这一问题上的评述，提出作者的基本观点，即会计目标在于追求中立。

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Investigate whose cause, author thinking that one of key is not to reach consensus with the accounting objective as the view structuring accountant theory system logic starting point.

究其原因，笔者认为，关键之一是以会计目标作为构建会计理论体系逻辑起点的主张没有达成共识。

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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.

会计目标和会计信息系统的关系是双向互动的，会计目标对会计信息系统起导向作用，会计信息系统对会计目标具有反作用。

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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。

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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。

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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。

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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。

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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。

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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。

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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。

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Thinking on Accounting Objective

会计目标的思考

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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。

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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。

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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

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