环境变化，会计目标必然变化。
The accountancy target changes with the change of environment.
会计信息质量特征与会计目标密切相关。
Characteristics of accounting information quality are closely related to accounting goal.
会计信息风险的界定应以会计目标为导向。
The definition of accounting information risk should be directed by accounting target.
会计目标体现着会计信息使用者的主观需要。
The accounting objectives indicate the subjective needs of the accounting information user.
人们对会计目标的研究是从模糊趋向清晰的。
People's research on accounting target is from fuzzy to clear.
财务会计目标是财务会计理论的一个基本问题。
Determining the objectives of financial accounting is a basic problem of accounting theory.
会计本质决定会计职能，会计职能决定会计目标。
The accounting essence determines the accounting function, and then the accounting function determines the accounting objective.
这也是本文区别于以往会计目标研究的独特视角。
This is the unique view that is different from the past points.
会计信息质量特征是由会计目标和会计环境影响的。
Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.
我国的会计目标理论主要有受托责任观和决策有用观。
The accounting goal theory of our nation mainly have entrusting liability viewpoints and useful viewpoints of policy-making.
正确的会计目标定位是提供高质量会计信息的前提保证。
The right anchoring of accounting objective underlines the provision of high quality accounting information.
会计目标的确定和实现依赖于会计信息生产方式的效率。
Accounting goal determine and realize the efficiency that relies on accounting information production way.
会计职能和会计目标是现代会计的基本概念和主要范畴。
The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting.
第五章是对会计目标和合并报表会计信息质量的研究展望。
The fifth chapter proposes research prospect of the accounting goal and accounting information quality of the combined accounting statements .
分析了人力资源的价值构成和人力资源价值计量的会计目标。
Analysis of the value of human resources and human resources constitute a value measurement of accounting objectives.
会计目标是特定环境中会计信息需求和现实可能性的平衡点。
Accountancy target is the balance spot of the demand of information and the possibility of reality.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
The current disclosure model of accounting information has greatly restricted the realization of accounting objective.
作者认为，当前我国会计目标应首先考虑宏观经济管理的需要。
The author thinks that the macroscopical economic management is the most important objective of accounting of our country.
探讨科学、制衡的会计信息生产方式，是研究会计目标的基础。
The discussion of scientific the accounting information production way is the foundation of studying accounting goal.
会计目标是人们对会计信息系统运行所期望达到的目的和境界。
Accounting goal is the expected purpose for accounting information system's operation.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
The present author attempts to systematically construct the objective model for disclosure of financial accounting information under the internet conditions and pose some measures to be taken.
会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.
国有非营利组织会计目标以受托责任为基础，是受托责任与决策有用的统一。
The basis of state-owned non-profit-organization accounting goal is the entrusted responsibility and it is unity of entrusted responsibility and decision useful.
受托责任观是隐含在相关法规和会计实务中的目前高校会计目标的事实选择。
Commission responsibility view is a DE facto choice of the present college accounting objectives implied in related rules and accounting practice.
种种迹象表明现有的会计模式日益不能满足体现会计理念，实现会计目标的需要。
Evidences show that the existing accounting models can not satisfy the need of accounting concepts embodiment and accounting object realization.
会计目标的理论研究一直沿着两条不同的思路展开，即规范性目标和实证性目标。
Traditionally, theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives.
分析了会计目标的两大流派，并对这两大流派进行了区别，指出两种形式的适用条件。
The article analyses two schools of accounting objective, draws a distinction between these two schools, and introduces their application condition.
本文的研究目的和意义在于：以会计目标为起点，顺利地构建财务会计概念框架理论。
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.
美国会计界关于会计目标的研究形成两个主要流派——受托责任学派和决策有用学派。
There are two main schools, the school of trusted responsibility and the school of decision usability, in the research on the accounting target in American accounting circles.
美国会计界关于会计目标的研究形成两个主要流派——受托责任学派和决策有用学派。
There are two main schools, the school of trusted responsibility and the school of decision usability, in the research on the accounting target in American accounting circles.
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