本文以财务会计的目标作为研究的切入点，即以决策有用观来指导会计信息披露的实践。
The paper further investigates our extant problem of accounting information disclosure system of listed company such as inadequate, lack of timeliness, usefulness poor decision-making etc.
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
目标是职能的具体化，因而，财务会计应当建立提供真实信息和强化经济管理的基本目标。
Target is the manifestation of functions. Therefore, financial accounting should establish a fundamental goal to provide true information and strengthen economic management.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about un.
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.
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.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about uncertain economic events.
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.
“中级财务会计”的双语教学应以培养国际化的会计专业人才为目标。
The bilingual teaching of "Intermediate Accounting" should be aimed to foster high quality ac - counting talents.
“中级财务会计”的双语教学应以培养国际化的会计专业人才为目标。
The bilingual teaching of "Intermediate Accounting" should be aimed to foster high quality ac - counting talents.
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