以财务会计目标 (objective of accounting)为起点，才能顺利地构建财务会计概念框架理论。概念框架 理论是以财务会计目标为起点的一系列内在一致的会计理论， 在会计史上对...
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The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule.
会计规则的制定目标是形成高质量会计规则的根本性决定因素。
The author thinks that the macroscopical economic management is the most important objective of accounting of our country.
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。
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.
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。
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