財務(wù)會計目標的構(gòu)建外文翻譯

1、目 錄外文原文 1外文翻譯 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).外文翻譯中國財務(wù)會計目標的構(gòu)建摘要財務(wù)會計的目標是財務(wù)會計理論研究的邏輯起點,而它指導(dǎo)著財務(wù)會計實務(wù)發(fā)展并且受會計環(huán)境影響。文章通過

48、引入財務(wù)會計的基本目標的內(nèi)容，財務(wù)會計理論，以及兩大派別的會計理論思想，闡述了財務(wù)會計目標的現(xiàn)狀,總結(jié)中國財務(wù)會計目標的構(gòu)建。關(guān)鍵詞：財務(wù)會計目標，財務(wù)會計理論，構(gòu)建原則（一）財務(wù)會計目標的基本內(nèi)容財務(wù)會計目標是會計基本理論基礎(chǔ)的重要組成部分，即期望會計達到的目的或境界，也是會計理論結(jié)構(gòu)建立的出發(fā)點。會計目標是連接會計信息和會計環(huán)境，會計理論與會計實踐的紐帶。這也就構(gòu)成了財務(wù)會計信息系統(tǒng)，用來實現(xiàn)會計目標以達到預(yù)期的目的或境界。這項研究是為了解決會計為誰服務(wù)以及如何服務(wù)的問題。會計目標受到會計環(huán)境的影響不斷發(fā)展變化，這樣的變換源自會計實務(wù)以及外部環(huán)境，由此協(xié)調(diào)會計制度的發(fā)展。此外，會計目標是會

49、計研究的起點，也是會計理論所能達到的最高水平，在會計系統(tǒng)中占有舉足輕重的影響，它可以通過對會計實務(wù)進行優(yōu)化，從而能夠更好地實現(xiàn)會計目標。財務(wù)會計的目標包括兩個方面，即“誰使用會計信息”，“提供什么樣的信息”。前者涉及到財務(wù)會計的具體目標，其中包括會計信息質(zhì)量。構(gòu)建一個財務(wù)會計的目標，應(yīng)該具有系統(tǒng)性，穩(wěn)定性，可用性和先進性功能。系統(tǒng)性，即會計目標具有不同的層次，包括會計的基本目標和具體目標，前者是一對會計目標的高度概括和一般的描述，后者是前者的精煉，會計的基本目標和具體目標緊密結(jié)合為一個完整的會計目標體系。穩(wěn)定性，即財務(wù)會計目標應(yīng)該是相對穩(wěn)定的，不會經(jīng)常改變。實用性，是指在一段時間內(nèi)，財務(wù)會計目

50、標可以滿足當(dāng)前會計的具體情況和適應(yīng)當(dāng)前的會計環(huán)境。先進性，是財務(wù)會計目標發(fā)揮有效作用的必要保障。（二）會計目標理論的兩個思想流派1.受托責(zé)任學(xué)派。受托責(zé)任的含義可以以下方面來理解：（1）資源的委托方接受委托，管理受托方所交付的資源，受托方承擔(dān)有效地管理與應(yīng)用受托資源，并使其保值增值多的責(zé)任；（2）資源的受托方承擔(dān)如實向委托方報告受托責(zé)任履行過程及其結(jié)果的義務(wù)，這主要通過財務(wù)報告進行。很多學(xué)者認為，資源受托方的管理當(dāng)局負有重要的社會責(zé)任，如保持企業(yè)所處社區(qū)的良好環(huán)境、培養(yǎng)人類資源等。受托責(zé)任的財務(wù)會計的目標，特別側(cè)重于會計計量的結(jié)果必須是客觀的，可靠的，能為受托人提供信用責(zé)任履行的經(jīng)濟管理的情況

51、，幫助它進行業(yè)績評價。因此，受托責(zé)任學(xué)派要求采用用歷史成本計量的會計計量模式。2.決策有用學(xué)派。決策有用學(xué)派的財務(wù)報告的目的是為信息用戶提供決策有用的信息。1978 年美國財務(wù)會計標準委員會 （fasb）發(fā)表第一號通知，財務(wù)會計概念公告中，對財務(wù)報表的目標則作出了進一步的闡述：（1）財務(wù)報告應(yīng)提供對現(xiàn)在和可能的投資者、債權(quán)人以及其他使用者作出合理的投資、信貸及類似決策有用的信息；（2）財務(wù)報告應(yīng)提供有助于現(xiàn)在和可能的投資者、債權(quán)人以及其他使用者評估來自銷售、償付到期證券或借款等的實得收入的金額、時間分布和不確定的信息；（3）財務(wù)報告應(yīng)能提供關(guān)于企業(yè)的經(jīng)濟資源、對這些經(jīng)濟資源的要求權(quán)（企業(yè)把資源

52、轉(zhuǎn)移給其他主體的責(zé)任及業(yè)主權(quán)益）、以及使資源和對這些資源要求權(quán)發(fā)生變動的交易、事項和情況影響的信息。（三）財務(wù)會計目標的現(xiàn)狀1.財務(wù)會計目標應(yīng)分為兩個級別： 財務(wù)會計的基本目標和具體目標?；矩攧?wù)會計的基本目標是會計目標研究的起始點，是財務(wù)會計系統(tǒng)操作的最終目標。它是在財務(wù)會計系統(tǒng)中最主要的目標，并能夠制約財務(wù)會計，但也反映了經(jīng)濟管理的客觀要求。財務(wù)會計的具體目標表現(xiàn)為在基本目標的思想指導(dǎo)下的從事財務(wù)、會計管理的行動來實現(xiàn)目標?；诨镜呢攧?wù)會計目標和財務(wù)會計假設(shè)基礎(chǔ)上,一般環(huán)境,采用標準化方法推導(dǎo)演繹推理的基本原則和具體的指導(dǎo)財務(wù)會計以達到財務(wù)會計標準的作法滿足社區(qū)的財務(wù)與會計信息質(zhì)量的要求?；灸繕诉m用于所有的歷史發(fā)展階段,從一個不同的歷史背景抽取出具體的財務(wù)會計目標共同性,而具體目標,由于財務(wù)會計的歷史背景,各個時代的特征各不相同。2.財務(wù)會計的基本目標，應(yīng)提供信息以滿足財務(wù)會計信息的需求，受托責(zé)任觀和決策