会计准则中融入财务理念的实践价值分析

会计准则中财务理念的融入,重要的在于其实践应用价值,在于会计实践与财务管理实践的相互支持。这种融入,凝聚了财务管理与会计准则的内在关系,使得会计重心的虚拟利润转移至真实收益,会计目标的抽象描述转移到具体操作,会计职能的观念总结转移到现实应用。

on the Practical Values of Applying Financial Concept to the Accounting Principles

The great significance of applying financial concept to the accounting principles lies in its values on practical appliance and the mutual support between accounting entity and financial analyses.As this appliance combines the inner relation of financial analyses and the accounting principles,it can easily turn the virtual profit in accounting field into a real one.Moreover,it makes the abstract description of accounting targets specific and summarizes the concept of accounting function to the actual applic...