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.
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.
最后，文中采用个案分析的形式，对前述理论进行了应用验证，试图实现将设计的环境会计制度纳入实务应用领域的目标。
In the last chapter, the aim of the case study is to do some practical research on the above-mentioned theories, and to realize the goal of putting the above-designed EAS into practice application.
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.
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.
目前会计理论结构逻辑起点主要观点有四种，但从逻辑学会计学角度看会计目标应是会计理论结构的逻辑起点。
There are four opinions about it. The accounting target is the logical starting point for the structure of the accounting theory from the angles of logic and accounting.
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。
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.
从第三章开始构建企业公民会计的理论框架，分别介绍了企业公民会计的目标、对象以及基本假设。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
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.
近年来，关于会计目标的研究虽然没有得出一个大家普遍认可的结论，但理论界仍然处于一个热烈讨论的氛围当中。
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.
我国管理会计应用指南的理论框架应包括管理会计目标、技术与应用和会计事务管理等三个部分。
The theoretical framework for AGMA is composed of three parts: the goals of management accounting, technology application and affair management of accounting.
本文在简单论述价值链理论的基础上，提出了研究价值链会计在信息时代的可能性与必要性，并分析了价值链会计的目标及职能。
This article first discusses the theory of the value chain management, then the possibility and necessity of the study of value chain accounting, and finally the object…
本文在简单论述价值链理论的基础上，提出了研究价值链会计在信息时代的可能性与必要性，并分析了价值链会计的目标及职能。
This article first discusses the theory of the value chain management, then the possibility and necessity of the study of value chain accounting, and finally the object…
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