The development of capital market and the enhancement of the dispersing degree of the stockholders’rights have caused the accounting objectives to change from entrusting duty to providing helpful information for users to make resourceful decisions.
资本市场的发展、股权分散程度的提高导致会计目标由受托责任观转向决策有用观。
参考来源 - 公允价值的价值相关性研究·2,447,543篇论文数据，部分数据来源于NoteExpress
The accounting objectives indicate the subjective needs of the accounting information user.
会计目标体现着会计信息使用者的主观需要。
The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting.
会计职能和会计目标是现代会计的基本概念和主要范畴。
Accounting and Human Resources for each individual company have been adapted to meet the particular business objectives.
每个单独公司的会计和人力资源都适应特定的商业目标。
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