The Financial Affairs Accounting Objective Studies

Accountant theory about Chinese characteristics is studied being in the ascendant, but, how to structure accountant theory system of our country is not so far to get the effective breakthrough. 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. According to the peculiar accounting objective position in accountant theory system, since 1980's, the International Accounting boundary has carried out highly effective research and has got achievement plentiful and substantial. These study achievement is of great benefit to the accountant theory system founding our country, definitely cannot copy and duplicate simple, but owing to society of our country economy environment. Therefore, reinforcing an accounting objective research has important theory value and carries out significance.The connotation from financial affairs accounting objective has analyzed the main body of a book starting, typical financial affairs accounting objective viewpoint having been synthesized commentary, the comparison and by main country financial accounting target, have reached the accountant environment having established our country present stage accounting objective combining with the accountant of our country environment on the conclusion, here basis restricting accounting objective.The article is four parts mark. Part I is the fundamental theory of financial accounting objective, problem having discussed fundamental theory relevant to financial affairs accounting objective mainly, gentle discussion has establish a basis for later; Part II is the financial affairs accounting objective viewpoint commentary, the responsibility priority has been appraised being entrusted and two useful species viewpoints making policy; Part III has been that the international that the financial affairs accounting objective studies is parallel, has expounded specifically for the three kinds financial affairs accounting objectives pattern having representativeness in the world and their accountant environment depending has been in progress, has revealed the accountant environment restraint effect to the accounting objective , has reached the experience may be for our country's drawing lessons; Part IV is our country financial affairs accounting objective allocation. After unique accountant of comprehensive analysis our country environment, have suggested that our country responds to the financial affairs accounting objective establishing.