Accounting Objective Study

People's research on accounting target is from fuzzy to clear. Before the sixties of the 20th century, the accounting target has not caused people's enough attention, just only a little argumentation. In the last half a century, the development of economy has already made the accounting lagging behind economy, and only the developments of basic accounting theory can change this kind of state essentially. In recent years, there is none conclusion that everybody generally approved about accounting target, but the theory circle is still in an atmosphere discussing warmly. There are mainly two kinds of major views existing at present.The purpose and meaning of this thesis lie in: Regard accounting target as the starting point, structure the theory of financial accounting concept framework smoothly. As we know, the theory of financial accounting concept framework is a series of inherent and unanimous accounting theories taking accounting target as starting point. Theoretically, only locate accounting target at first, other concept framework theory could be located smoothly, and guide those new accounting problem.This thesis proceeds with accounting environment, research the relativity between the accounting environment and accounting target emphatically, put forward the accounting target of our country on the basis of analyzing the peculiar accounting environment of our country and study the foreign successful experience that they structure their accounting target. This is the unique view that is different from the past points. This thesis adopts standard research method to draw the conclusion. In addition, utilize relevant data of positive research to explain and support the point.This thesis explain accounting target in our country into three levels, different from the past points. Namely, Offer useful accounting information toaccounting information users-This is the first level; Mainly provide information on manager's responsibility, when the condition is possessed, should offer the useful accounting information for decision too-This is the second level; As to listed companies, mainly provide information on manager's responsibility, when the condition is possessed, should offer the useful accounting information for decision to the investors of masses too; As to non-listed companies, mainly provide information on manager's responsibility-This is the third level. As for concrete content of information, we can keep unanimity with other countries, namely about enterprise's cash flowing, business performance and financial situation.