1、 1 With regard to the construction of Chinas Financial Accounting Objectives Abstract The objective of financial accounting financial accounting theory, the logical starting point for research, while it guides the financial accounting practices and is subject to the accounting environment. Articles
2、by introducing the basic objectives of financial accounting content and objectives of financial accounting theory, the two schools of thought, expounded the objectives of corporate financial accounting position the status quo, concludes with the construction of Chinas goal of financial accounting pr
3、inciples Keywords: financial accounting objectives, financial and accounting goal theory,building principle 2 First, the basic connotation of financial accounting objectives Financial accounting goal is to achieve the purpose of accounting is the starting point to build the structure of accounting t
4、heory is about the accounting system should be achieved position of the abstract category. It is the communication of financial accounting information and accounting environment, a bridge connecting the accounting theory and accounting practice of bonds. It is the financial and accounting informatio
5、n systems to achieve the desired operation or realm. The study is to address financial and accounting services to whom and how services. Accounting objective is to accounting changes in the environment with the constant development and change, due to accounting objectives derived from the accounting
6、 practices, the external environment and thus be able to reconcile with the accounting system of organic. Moreover, the accounting goal is the starting point of Accounting Research, is the highest level of accounting theory, accounting for all mechanisms within the system around the role of accounti
7、ng objectives, through the optimization of accounting practices to achieve accounting objectives. Financial accounting objectives include two aspects, namely, to whom the financial accounting information, and provide what information. The former relates to the specific objectives of financial accoun
8、ting, which involves the quality of accounting information. Building a sound financial accounting objectives, should have a systematic, stability, usability and advanced features. Systemic, that the accounting objectives of different levels, should include basic accounting objectives and specific ac
9、counting objectives, the former is a highly condensed summary of accounting objectives and general description of the latter is the former refining, basic accounting objectives and specific accounting objectives close combined in order to provide a complete accounting target system. Stability, namel
10、y the financial and accounting goal should be relatively stable and will not often change. Practicality, that is, a period of time, this goal of financial accounting can be applied to the period, accounting for the specific situation and the current accounting environment. Advanced, is effective for
11、 accounting financial accounting objectives of the role of the necessary guarantees. 3 Second, the theory of financial accounting objectives of the two schools of thought 1. entrusted with the responsibility of school. According to the school point of view, fiduciary responsibility can be explained
12、as follows: the resources entrusted to parties entrusted to manage the resources entrusted to the commissioning party. Fiduciary parties have therefore undertaken a reasonable and effective management and application of resources and entrusted the responsibility of increasing the value of it as much
13、 as possible； the resources entrusted to the party who had faithfully reported by the resources entrusted to carry out their fiduciary duties of the process and obligation of result. Which is mainly carried out by means of financial reporting. Many scholars argue that because in some external enviro
14、nment, businesses many of the resources directly from their environment, so as a resource trustee side of enterprise management authorities also have an important social responsibility, that is, the maximum to maintain a good environment for business communities to effectively utilize and develop hu
15、man resources. Fiduciary duty to the objective of financial accounting with special emphasis on the accounting measurement results must be objective, reliable, and to help provide trustees fiduciary duty to fulfill the conditions of economic management of information, help it to conduct performance
16、evaluations. Therefore, the school requires that companies use historical cost accounting measurement measurement model. 2, decision-making useful in school. Decision-useful school of thought, the financial objective of the report is to provide decision-useful information on the user information. In
17、 1978 the U.S. Financial Accounting Standards Board (FASB) released the first concept of Notice No. l, the objective of financial reporting identified as the following three aspects: financial reporting should provide for present and potential investors, creditors and other users to make a reasonable investment, credit and similar decision-useful information. This information is for those who is familiar with business and economic activities, and are willing to diligently study the kind of
