| 试论现代企业的财务会计目标 |
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| 引用本文： | 李秀莲,刘安兵.试论现代企业的财务会计目标[J].石家庄经济学院学报,1997,20(5):483-488. |
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| 作者姓名： | 李秀莲 刘安兵 |
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| 作者单位： | 石家庄经济学院财会系 050031
(李秀莲)，石家庄经济学院财会系 050031(刘安兵) |
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| 摘 要： | 本文首先提出了我国现代企业财务会计的目标是:使会计系统能正确及进地反映一个企业的财务状况和经营成果,为国家宏观调控,为投资者和债权人、为社会上其他利益关系人及企业管理者提供决策信息。以此作为论文的论点,并在此基础上对财务会计目标的特征及意义、财务会计目标研究的内容和我国会计目标理论研究的现实问题进行论述。
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| 关 键 词： | 会计目标 会计信息 企业 财务管理 |
The Purpose of Accounting on the Morden Eterprises |
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| Li Xiulan Liu Anbing.The Purpose of Accounting on the Morden Eterprises[J].Journal of Shijiazhuang University of Economics,1997,20(5):483-488. |
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| Authors: | Li Xiulan Liu Anbing |
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| Abstract: | The purpose of financial accouting is to provide accounting information about an enterprise's financial condition and operating result. The information provided by an accounting system is needed by decision makers. Based on the purpose, the article deals with the feature and meaning of the purpose of financial accounting, contents and real problems about the study of the purpose of financial accouting in China. |
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| Keywords: | the purpose of accounting accouting information responsibilities for investors |
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