外文翻译---中国财务会计目标的构建-会计审计(编辑修改稿)

外文翻译---中国财务会计目标的构建-会计审计(编辑修改稿)内容摘要：

and accounting information quality needs. Basic financial accounting objectives applies to all stages of historical development, from a different historical circumstances specific financial accounting objective abstract out monalities。 the specific objectives of financial accounting due to the historical background, characteristics of the times vary. 2, the Financial Accounting basic goal should be to provide information to meet the needs of financial accounting information, accountability and decisionuseful concept is the concept of two specific objectives of financial accounting. Basic financial accounting objectives applies to all stages of historical development, from a different historical circumstances of specific financial and accounting abstract out mon goals to provide information to meet the financial and accounting information needs. Fiduciary duty concept holds that the information provided is for clients (already investors) to evaluate the fulfillment of fiduciary duty in order to make whether to continue the mission the relationship between accountability in decisionmaking。 decisionusefulness view that the provision of information is to 6 satisfy the investors, creditors etc. (including existing and potential) for investment, credit and other decisionmaking. Can be seen that there is monality between the two. Which is to provide information to meet the information needs of those needs. The difference is the main information needs of those who are different. The main concept of fiduciary responsibility for the information needs of those who have bee investors clients。 decisionusefulness view the information needs of those for the existing and potential investors. In different historical periods, different users of financial accounting information. Can be seen, both the application of different historical circumstances, is a product of different historical circumstances, therefore, they belong to the specific objectives of financial accounting. The historical circumstances at that time with a certain degree of rationality. However, from the perspective of historical development and study, then due to historical changes in the environment but there are some limitations. Therefore, we can not blindly criticize these two points, we can not blindly to coordinate the relationship between the two. Is no conflict between the two is that the financial accounting objectives of the two specific stages of development. Because of historical continuity and the ensuing environmental characteristics, both in a historical period of development alternating and overlapping, expressed as the integration of the two. 7 Fourth, to build China39。 s goal of financial accounting principle I believe that the positioning of China39。 s accounting objectives should follow the following principles: 1, should be based on the characteristics of China39。 s accounting environment to meet the requirements of users of accounting information in China, seeking truth from facts to formulate accounting objectives. According to China39。 s unique accounting environment, we may think first of the main users of accounting information is a national function departments and banks, followed by nonstate economy and the mass of investors and stock market investors, the accounting information needs of its overall locate in the management type investment to provide a true and reliable accounting information. However, there are still a part of China39。 s securities market to professional investors, and along with the structure of listed panies,。