| 谈财务会计目标确定的客观环境与条件 |
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| 引用本文： | 王丽红.谈财务会计目标确定的客观环境与条件[J].科学之友,2011(2). |
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| 作者姓名： | 王丽红 |
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| 作者单位： | 邯郸矿业集团陶二社保科; |
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| 摘 要： | 从财务会计目标与会计环境、会计职能、会计信息质量特征的关系看,财务会计目标的确定取决于会计环境,财务会计目标的实现范围取决于财务会计的客观职能,财务会计目标的实现程度取决于财务会计信息的质量特征。
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| 关 键 词： | 财务会计目标 会计环境 财务会计职能 财务会计信息 |
On the Objective Environment and Condition Determined by Financial Accounting Objectives |
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| Wang Lihong.On the Objective Environment and Condition Determined by Financial Accounting Objectives[J].Friend of Science Amateurs,2011(2). |
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| Authors: | Wang Lihong |
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| Institution: | Wang Lihong |
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| Abstract: | From the relationship between the financial accounting objective and accounting environment,accounting function,accounting information quality characteristics,the definition of financial accounting objectives depends on the accounting environment,the accomplishing range of financial accounting target depends on the objective function of financial accounting,and the achieving degree of financial accounting target depends on the quality characteristics of financial accounting information. |
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| Keywords: | financial accounting objective accounting environment financial accounting function financial accounting information |
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