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The Research On Accounting Objective

Posted on:2003-12-19Degree:MasterType:Thesis
Country:ChinaCandidate:X H SongFull Text:PDF
Abstract/Summary:PDF Full Text Request
According to the basic theories that the essence of accounting decides the basic objective of accounting and that the environment of accounting decides the material objective of accounting,The article discuss deeply of the environment of accounting of our country. Then the author gets a conclusion about the microscopical material objective of accounting of our country,nowadays. According to the peculiarity of the accounting objective of our country,the author brings forward some suggestions about accounting reform.The paper is divided into six parts. The first part is a preface. The preface introduce mainly the aim of the paper,the meaning of the research,the means of the research and the theoretic basis of the research. The title of the second part is the phylogeny of the research of the aim of accounting. The part introduces the history of the research. The third part of the paper enumerates several standpoints about the aim of accounting. The most important part of the paper is the fourth part. The part analyzes the accounting environment of our country,and gets a conclusion about accounting objective of our country,nowadays. In the fifth part,the author makes some suggestions for our accounting reform. At finally,the author summarizes the paper and point out a direction of the research. /The author thinks that the macroscopical economic management is the most important objective of accounting of our country. At the same time,we must also consider the need of economic decision-making and the need of reflecting the duty of be commissioned.
Keywords/Search Tags:The aim of accounting, The essence of accounting, The environment of accounting, The theory of accounting
PDF Full Text Request
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