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企业财务会计目标是财务管理理论中不可缺少的一个重要组成部分,是联接财务管理理论和实际工作的纽带。企业财务会计目标是期望财务会计达到的目的,它是随财务会计环境的变化而不断发展变化的,由于财务会计目标来源于财务会计实践,因而能够把外部环境与财务会计系统有机协调起来。因为财务会计系统内部的一切机制都围绕财务会计目标而发挥作用,所以只有不断优化和创新财务会计目标,才能发挥企业财务会计的作用。
The goal of financial accounting in enterprises is an indispensable part in the theory of financial management and a link between the theory of financial management and the actual work. The goal of enterprise financial accounting is to achieve the goal of financial accounting. It is evolving with the changes of financial accounting environment. Because the goal of financial accounting comes from the practice of financial accounting, it can organically coordinate the external environment and financial accounting system. Because all the mechanisms within the financial accounting system play a role around the financial accounting goals, only by constantly optimizing and innovating financial accounting goals can we play the role of corporate financial accounting.