财务会计目标的构建外文翻译

1、目 录外文原文 1外文翻译 10with regard to the construction of chinas financial accounting objectivesabstractthe 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

2、. articles 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 ac

3、counting principleskeywords: financial accounting objectives, financial and accounting goal theory,building principlefirst, the basic connotation of financial accounting objectivesfinancial accounting goal is to achieve the purpose of accounting is the starting point to build the structure of accoun

4、ting theory 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 info

5、rmation 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 acco

6、unting 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 ac

7、counting 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

8、accounting, 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 specif

9、ic accounting 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,

10、namely 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 effectiv

11、e for accounting financial accounting objectives of the role of the necessary guarantees.second, the theory of financial accounting objectives of the two schools of thought1. 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 muc

13、h 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 envir

14、onment, 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 h

15、uman 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

18、 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 information very people who should be comprehensive. financial reporting should provide help to current an

19、d potential investors, creditors and other users of evaluation from the sale, payment, maturity securities or loans such as real income derived from the amount of time distribution and uncertainty information. financial report should be able to provide information on the enterprises economic resourc

20、es, claims to these resources (enterprise to transfer resources to other subjects of the responsibilities and rights of property owners), and so that the resources and the claims of these resources a change in the transactions, matters and circumstances impact of information.third, corporate financi

21、al accounting targeting the status quo1, financial accounting objectives should be divided into two levels: basic financial accounting goals and objectives of financial accounting. basic financial accounting financial accounting research goal is the starting point is the financial accounting system

22、operations ultimate goal. it is in the financial accounting system, the dominant goal and directly constrain the specific objectives of financial accounting, but also reflected the objective requirements of economic management. specific objectives of financial accounting is the basic objectives of f

23、inancial accounting and the achievement of the specific expression is under the guidance of the basic objectives of engaging in financial and accounting management activities to achieve goals. basic financial accounting objectives based on financial and accounting based on assumptions, the general e

24、nvironment, using standardized methods of deductive method to derive the basic principles of financial accounting and specific guidelines in order to achieve the standards of financial accounting practices to meet the communitys financial and accounting information quality needs. basic financial acc

25、ounting objectives applies to all stages of historical development, from a different historical circumstances specific financial accounting objective abstract out commonalities; the specific objectives of financial accounting due to the historical background, characteristics of the times vary.2, the

26、 financial accounting basic goal should be to provide information to meet the needs of financial accounting information, accountability and decision-useful concept is the concept of two specific objectives of financial accounting. basic financial accounting objectives applies to all stages of histor

27、ical development, from a different historical circumstances of specific financial and accounting abstract out common 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

28、 evaluate the fulfillment of fiduciary duty in order to make whether to continue the commission - the relationship between accountability in decision-making; decision-usefulness view that the provision of information is to satisfy the investors, creditors etc. (including existing and potential) for

29、investment, credit and other decision-making. can be seen that there is commonality 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

30、 the information needs of those who have become investors - clients; decision-usefulness 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

31、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,

32、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 co-ordinate the relationship between the two. is no conflict between the two is that the financial accounting objectives of the two specif

33、ic 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.fourth, to build chinas goal of financial accounting principlei believe that the p

34、ositioning of chinas accounting objectives should follow the following principles:1, should be based on the characteristics of chinas accounting environment to meet the requirements of users of accounting information in china, seeking truth from facts to formulate accounting objectives. according to

35、 chinas unique accounting environment, we may think first of the main users of accounting information is a national function departments and banks, followed by non-state economy and the mass of investors and stock market investors, the accounting information needs of its overall locate in the manage

36、ment type investment to provide a true and reliable accounting information. however, there are still a part of chinas securities market to professional investors, and along with the structure of listed companies, investors are constantly changing, this part of the ratio will gradually increase, ther

37、efore, must also consider the potential future of professional investors on the decision-useful accounting information demand.2, development of accounting objectives, they need to follow the objective law of development of accounting objectives, but also consider the accounting objective of the forw

38、ard-looking. we are in the development of accounting objectives, taking full account of the historical development of accounting objectives of the law, while also taking into account the future vitality of accounting objectives. as a conceptual framework described in the accounting goal should not b

39、e too narrow and should not consider only the immediate, where possible, it can be predicted that the accounting should reflect the change in the environment of accounting objectives as basic requirements. with the constant deepening of chinas ownership structure, the market economy continues to dev

40、elop, continuously improve the quality of accounting personnel, we are decision-useful accounting information is bound to increase the supply capacity.3, comply with international accounting standards convergence at a macro level, with international practice. by targeting a comparison of accounting

41、can be found, as a mainstream school, school accountability and school of decision-useful point of view there is a mutual integration of the trend, national accounting profession (including the international accounting standards board) accounting objectives are generally defined requirement is to co

42、nsider the requests for fiduciary duty to consider the usefulness of the decision-making requirements.through this analysis of the financial accounting objectives, the authors try and give our countrys current economic environment, financial accounting objectives: because the roc to establish a soci

43、alist market economy, unlike the capitalist market economy, in the reform process, the state and collective interests of the need to highlight the government is subject to the most basic client, to meet the needs of financial revenue and expenditure to meet the needs of the macro-control, but also t

44、o safeguard the interests of small and medium investors, we should fully reflect the state-owned enterprises entrusted - fiduciary responsibility to maintain bonds the interests and so on, and thus our accounting objectives are: for the government to balance the balance of payments and macroeconomic

45、 regulation and control of financial information to provide true; for small and medium investors, large shareholders, the true value of financial information; for the state-owned commercial banks and other major debt to provide true of financial information; for the government to provide the commiss

46、ion entrusted with the responsibility of state-owned enterprises and operational performance of financial information; to the public disclosure of the governments delegate responsibility.references:1, cai haiyan. chinese enterprises targeting financial accounting j. economist, 2006 (12).2, wuhai wei

47、, liu expansion. from capital market development on financial accounting targeting j. china science and technology information, 2005 (9).3, xiao-jun zhang. analysis of the financial accounting targets j. shanxi and taxation, 2006 (8).外文翻译中国财务会计目标的构建摘要财务会计的目标是财务会计理论研究的逻辑起点,而它指导着财务会计实务发展并且受会计环境影响。文章通过

48、引入财务会计的基本目标的内容，财务会计理论，以及两大派别的会计理论思想，阐述了财务会计目标的现状,总结中国财务会计目标的构建。关键词：财务会计目标，财务会计理论，构建原则（一）财务会计目标的基本内容财务会计目标是会计基本理论基础的重要组成部分，即期望会计达到的目的或境界，也是会计理论结构建立的出发点。会计目标是连接会计信息和会计环境，会计理论与会计实践的纽带。这也就构成了财务会计信息系统，用来实现会计目标以达到预期的目的或境界。这项研究是为了解决会计为谁服务以及如何服务的问题。会计目标受到会计环境的影响不断发展变化，这样的变换源自会计实务以及外部环境，由此协调会计制度的发展。此外，会计目标是会

49、计研究的起点，也是会计理论所能达到的最高水平，在会计系统中占有举足轻重的影响，它可以通过对会计实务进行优化，从而能够更好地实现会计目标。财务会计的目标包括两个方面，即“谁使用会计信息”，“提供什么样的信息”。前者涉及到财务会计的具体目标，其中包括会计信息质量。构建一个财务会计的目标，应该具有系统性，稳定性，可用性和先进性功能。系统性，即会计目标具有不同的层次，包括会计的基本目标和具体目标，前者是一对会计目标的高度概括和一般的描述，后者是前者的精炼，会计的基本目标和具体目标紧密结合为一个完整的会计目标体系。稳定性，即财务会计目标应该是相对稳定的，不会经常改变。实用性，是指在一段时间内，财务会计目

50、标可以满足当前会计的具体情况和适应当前的会计环境。先进性，是财务会计目标发挥有效作用的必要保障。（二）会计目标理论的两个思想流派1.受托责任学派。受托责任的含义可以以下方面来理解：（1）资源的委托方接受委托，管理受托方所交付的资源，受托方承担有效地管理与应用受托资源，并使其保值增值多的责任；（2）资源的受托方承担如实向委托方报告受托责任履行过程及其结果的义务，这主要通过财务报告进行。很多学者认为，资源受托方的管理当局负有重要的社会责任，如保持企业所处社区的良好环境、培养人类资源等。受托责任的财务会计的目标，特别侧重于会计计量的结果必须是客观的，可靠的，能为受托人提供信用责任履行的经济管理的情况

51、，帮助它进行业绩评价。因此，受托责任学派要求采用用历史成本计量的会计计量模式。2.决策有用学派。决策有用学派的财务报告的目的是为信息用户提供决策有用的信息。1978 年美国财务会计标准委员会 （fasb）发表第一号通知，财务会计概念公告中，对财务报表的目标则作出了进一步的阐述：（1）财务报告应提供对现在和可能的投资者、债权人以及其他使用者作出合理的投资、信贷及类似决策有用的信息；（2）财务报告应提供有助于现在和可能的投资者、债权人以及其他使用者评估来自销售、偿付到期证券或借款等的实得收入的金额、时间分布和不确定的信息；（3）财务报告应能提供关于企业的经济资源、对这些经济资源的要求权（企业把资源

52、转移给其他主体的责任及业主权益）、以及使资源和对这些资源要求权发生变动的交易、事项和情况影响的信息。（三）财务会计目标的现状1.财务会计目标应分为两个级别： 财务会计的基本目标和具体目标。基本财务会计的基本目标是会计目标研究的起始点，是财务会计系统操作的最终目标。它是在财务会计系统中最主要的目标，并能够制约财务会计，但也反映了经济管理的客观要求。财务会计的具体目标表现为在基本目标的思想指导下的从事财务、会计管理的行动来实现目标。基于基本的财务会计目标和财务会计假设基础上,一般环境,采用标准化方法推导演绎推理的基本原则和具体的指导财务会计以达到财务会计标准的作法满足社区的财务与会计信息质量的要求。基本目标适用于所有的历史发展阶段,从一个不同的历史背景抽取出具体的财务会计目标共同性,而具体目标,由于财务会计的历史背景,各个时代的特征各不相同。2.财务会计的基本目标，应提供信息以满足财务会计信息的需求，受托责任观和决策