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.
一份目标定位合理的财务报告可以有效地满足各类使用者对于会计信息使用的要求。
A financial report with rational target positioning can meet the needs of various users for the accounting information.
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