Accounting objectives are the source of the study of active financial accounting theories, and thus rectifying accounting objectives means adjusting the train of thought in the accounting research.

会计目标是现行财务会计理论研究之起点，因此对会计目标的调整就是会计研究思路的修正。

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Identify the objectives of financial reporting. 2. Explain the meaning of generally accepted accounting principles. 3. Identify the major financial statements and other means of financial reporting.

确认财务报导之目的2。了解一般公认之会计原则3。熟悉主要财务报表及运用。

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Determining the objectives of financial accounting is a basic problem of accounting theory.

财务会计目标是财务会计理论的一个基本问题。

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