外文翻譯---中國(guó)財(cái)務(wù)會(huì)計(jì)目標(biāo)的構(gòu)建

1、<p>　　With regard to the construction of China's Financial Accounting Objectives</p><p><b>　　Abstract</b></p><p>　　The objective of financial accounting financial accounting

2、 theory, the logical starting point for research, while it guides the financial accounting practices and is subject to the accounting environment. Articles by introducing the basic objectives of financial accounting cont

3、ent 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 China's goal of fi

4、nancia</p><p>　　Keywords: financial accounting objectives, financial and accounting goal theory,building principle</p><p>　　First, the basic connotation of financial accounting objectives</p&

5、gt;<p>　　Financial accounting goal is to achieve the purpose of accounting is the starting point to build the structure of accounting theory is about the accounting system should be achieved position of the abstra

6、ct 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 informat

7、ion systems to achieve the desired operation or realm. The study is to addre</p><p>　　Building a sound financial accounting objectives, should have a systematic, stability, usability and advanced features. S

8、ystemic, that the accounting objectives of different levels, should include basic accounting objectives and specific accounting objectives, the former is a highly condensed summary of accounting objectives and general de

9、scription of the latter is the former refining, basic accounting objectives and specific accounting objectives close combined in order to provide a complete ac</p><p>　　Second, the theory of financial accoun

10、ting objectives of the two schools of thought</p><p>　　1. entrusted with the responsibility of school. According to the school point of view, fiduciary responsibility can be explained as follows: ① the resou

11、rces 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 entrust

12、ed the responsibility of increasing the value of it as much as possible; ② the resources entrusted to the party who had faithful</p><p>　　Fiduciary duty to the objective of financial accounting with special

13、emphasis on the accounting measurement results must be objective, reliable, and to help provide trustee's fiduciary duty to fulfill the conditions of economic management of information, help it to conduct performance

14、 evaluations. Therefore, the school requires that companies use historical cost accounting measurement measurement model.</p><p>　　2, decision-making useful in school. Decision-useful school of thought, the

15、financial objective of the report is to provide decision-useful information on the user information. In 1978 the U.S. Financial Accounting Standards Board (FASB) released the first concept of Notice No. l, the objective

16、of financial reporting identified as the following three aspects: ① financial reporting should provide for present and potential investors, creditors and other users to make a reasonable investment, credi</p><

17、p>　　Third, corporate financial accounting targeting the status quo</p><p>　　1, financial accounting objectives should be divided into two levels: basic financial accounting goals and objectives of financi

18、al accounting. Basic financial accounting financial accounting research goal is the starting point is the financial accounting system operation's ultimate goal. It is in the financial accounting system, the dominant

19、goal and directly constrain the specific objectives of financial accounting, but also reflected the objective requirements of economic management. Specific </p><p>　　2, the Financial Accounting basic goal sh

20、ould 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 accounti

21、ng objectives applies to all stages of historical development, from a different historical circumstances of specific financial and accounting abstract out common goals - to provide information to meet the financial and a

22、ccounting informati</p><p>　　Fourth, to build China's goal of financial accounting principle</p><p>　　I believe that the positioning of China's accounting objectives should follow the fo

23、llowing principles:</p><p>　　1, should be based on the characteristics of China's accounting environment to meet the requirements of users of accounting information in China, seeking truth from facts to

24、formulate accounting objectives. According to China's 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

25、economy and the mass of investors and stock market investors, the accounting information needs of its overall </p><p>　　2, development of accounting objectives, they need to follow the objective law of devel

26、opment of accounting objectives, but also consider the accounting objective of the forward-looking. We are in the development of accounting objectives, taking full account of the historical development of accounting obje

27、ctives 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 be too narrow and should no</p><p>　　3, c

28、omply with international accounting standards convergence at a macro level, with international practice. By targeting a comparison of accounting can be found, as a mainstream school, "School Accountability" and

29、 "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

30、 defined requirement is to consider the requests for fiduciary duty to consi</p><p>　　Through this analysis of the financial accounting objectives, the authors try and give our country's current economic

31、 environment, financial accounting objectives: Because the ROC to establish a socialist market economy, unlike the capitalist market economy, in the reform process, the state and collective interests of the need to highl

32、ight 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 to</p><p>　　References:</p><p>　　

33、1, Cai Haiyan. Chinese enterprises targeting financial accounting [J]. Economist, 2006 (12).</p><p>　　2, Wuhai Wei, Liu expansion. From capital market development on Financial Accounting targeting [J]. China

34、 Science and Technology Information, 2005 (9).</p><p>　　3, Xiao-Jun Zhang. Analysis of the Financial Accounting targets [J]. Shanxi and taxation, 2006 (8).</p><p><b>　　外文翻譯</b></p

35、><p>　　中國(guó)財(cái)務(wù)會(huì)計(jì)目標(biāo)的構(gòu)建</p><p><b>　　摘要</b></p><p>　　財(cái)務(wù)會(huì)計(jì)的目標(biāo)是財(cái)務(wù)會(huì)計(jì)理論研究的邏輯起點(diǎn),而它指導(dǎo)著財(cái)務(wù)會(huì)計(jì)實(shí)務(wù)發(fā)展并且受會(huì)計(jì)環(huán)境影響。文章通過(guò)引入財(cái)務(wù)會(huì)計(jì)的基本目標(biāo)的內(nèi)容，財(cái)務(wù)會(huì)計(jì)理論，以及兩大派別的會(huì)計(jì)理論思想，闡述了財(cái)務(wù)會(huì)計(jì)目標(biāo)的現(xiàn)狀,總結(jié)中國(guó)財(cái)務(wù)會(huì)計(jì)目標(biāo)的構(gòu)建。</p>&

36、lt;p>　　關(guān)鍵詞：財(cái)務(wù)會(huì)計(jì)目標(biāo)，財(cái)務(wù)會(huì)計(jì)理論，構(gòu)建原則</p><p>　?。ㄒ唬┴?cái)務(wù)會(huì)計(jì)目標(biāo)的基本內(nèi)容</p><p>　　財(cái)務(wù)會(huì)計(jì)目標(biāo)是會(huì)計(jì)基本理論基礎(chǔ)的重要組成部分，即期望會(huì)計(jì)達(dá)到的目的或境界，也是會(huì)計(jì)理論結(jié)構(gòu)建立的出發(fā)點(diǎn)。會(huì)計(jì)目標(biāo)是連接會(huì)計(jì)信息和會(huì)計(jì)環(huán)境，會(huì)計(jì)理論與會(huì)計(jì)實(shí)踐的紐帶。這也就構(gòu)成了財(cái)務(wù)會(huì)計(jì)信息系統(tǒng)，用來(lái)實(shí)現(xiàn)會(huì)計(jì)目標(biāo)以達(dá)到預(yù)期的目的或境界。這項(xiàng)研究是為了解決會(huì)計(jì)

37、為誰(shuí)服務(wù)以及如何服務(wù)的問(wèn)題。會(huì)計(jì)目標(biāo)受到會(huì)計(jì)環(huán)境的影響不斷發(fā)展變化，這樣的變換源自會(huì)計(jì)實(shí)務(wù)以及外部環(huán)境，由此協(xié)調(diào)會(huì)計(jì)制度的發(fā)展。此外，會(huì)計(jì)目標(biāo)是會(huì)計(jì)研究的起點(diǎn)，也是會(huì)計(jì)理論所能達(dá)到的最高水平，在會(huì)計(jì)系統(tǒng)中占有舉足輕重的影響，它可以通過(guò)對(duì)會(huì)計(jì)實(shí)務(wù)進(jìn)行優(yōu)化，從而能夠更好地實(shí)現(xiàn)會(huì)計(jì)目標(biāo)。財(cái)務(wù)會(huì)計(jì)的目標(biāo)包括兩個(gè)方面，即“誰(shuí)使用會(huì)計(jì)信息”，“提供什么樣的信息”。前者涉及到財(cái)務(wù)會(huì)計(jì)的具體目標(biāo)，其中包括會(huì)計(jì)信息質(zhì)量。</p><p

38、>　　構(gòu)建一個(gè)財(cái)務(wù)會(huì)計(jì)的目標(biāo)，應(yīng)該具有系統(tǒng)性，穩(wěn)定性，可用性和先進(jìn)性功能。系統(tǒng)性，即會(huì)計(jì)目標(biāo)具有不同的層次，包括會(huì)計(jì)的基本目標(biāo)和具體目標(biāo)，前者是一對(duì)會(huì)計(jì)目標(biāo)的高度概括和一般的描述，后者是前者的精煉，會(huì)計(jì)的基本目標(biāo)和具體目標(biāo)緊密結(jié)合為一個(gè)完整的會(huì)計(jì)目標(biāo)體系。穩(wěn)定性，即財(cái)務(wù)會(huì)計(jì)目標(biāo)應(yīng)該是相對(duì)穩(wěn)定的，不會(huì)經(jīng)常改變。實(shí)用性，是指在一段時(shí)間內(nèi)，財(cái)務(wù)會(huì)計(jì)目標(biāo)可以滿足當(dāng)前會(huì)計(jì)的具體情況和適應(yīng)當(dāng)前的會(huì)計(jì)環(huán)境。先進(jìn)性，是財(cái)務(wù)會(huì)計(jì)目標(biāo)發(fā)揮有效作用的必

39、要保障。</p><p>　?。ǘ?huì)計(jì)目標(biāo)理論的兩個(gè)思想流派</p><p>　　1.受托責(zé)任學(xué)派。受托責(zé)任的含義可以以下方面來(lái)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(shí)向委托方報(bào)告受托責(zé)任履行過(guò)程及其結(jié)果的義務(wù)，這主要通過(guò)財(cái)務(wù)報(bào)告進(jìn)行。很多學(xué)者認(rèn)為，資源受托方的管理當(dāng)局負(fù)有重要的社會(huì)責(zé)

40、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。</p><p>　　受托責(zé)任的財(cái)務(wù)會(huì)計(jì)的目標(biāo)，特別側(cè)重于會(huì)計(jì)計(jì)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(jì)管理的情況，幫助它進(jìn)行業(yè)績(jī)?cè)u(píng)價(jià)。因此，受托責(zé)任學(xué)派要求采用用歷史成本計(jì)量的會(huì)計(jì)計(jì)量模式。</p><p>　　2.決策有用學(xué)派。決策有用學(xué)派的財(cái)務(wù)報(bào)告的目的是為信息用戶提供決策有用的信息。1978 年美國(guó)財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)

41、委員會(huì) （FASB）發(fā)表第一號(hào)通知，《財(cái)務(wù)會(huì)計(jì)概念公告》中，對(duì)財(cái)務(wù)報(bào)表的目標(biāo)則作出了進(jìn)一步的闡述：（1）財(cái)務(wù)報(bào)告應(yīng)提供對(duì)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(cái)務(wù)報(bào)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(píng)估來(lái)自銷售、償付到期證券或借款等的實(shí)得收入的金額、時(shí)間分布和不確定的信息；（3）財(cái)務(wù)報(bào)告應(yīng)能提供關(guān)于企業(yè)的經(jīng)濟(jì)資源、對(duì)這些經(jīng)濟(jì)資源的要求權(quán)（企業(yè)把資源轉(zhuǎn)移給其他主體的責(zé)任

42、及業(yè)主權(quán)益）、以及使資源和對(duì)這些資源要求權(quán)發(fā)生變動(dòng)的交易、事項(xiàng)和情況影響的信息。</p><p>　?。ㄈ┴?cái)務(wù)會(huì)計(jì)目標(biāo)的現(xiàn)狀</p><p>　　1.財(cái)務(wù)會(huì)計(jì)目標(biāo)應(yīng)分為兩個(gè)級(jí)別： 財(cái)務(wù)會(huì)計(jì)的基本目標(biāo)和具體目標(biāo)?；矩?cái)務(wù)會(huì)計(jì)的基本目標(biāo)是會(huì)計(jì)目標(biāo)研究的起始點(diǎn)，是財(cái)務(wù)會(huì)計(jì)系統(tǒng)操作的最終目標(biāo)。它是在財(cái)務(wù)會(huì)計(jì)系統(tǒng)中最主要的目標(biāo)，并能夠制約財(cái)務(wù)會(huì)計(jì)，但也反映了經(jīng)濟(jì)管理的客觀要求。財(cái)務(wù)會(huì)計(jì)的具體目標(biāo)表

43、現(xiàn)為在基本目標(biāo)的思想指導(dǎo)下的從事財(cái)務(wù)、會(huì)計(jì)管理的行動(dòng)來(lái)實(shí)現(xiàn)目標(biāo)?；诨镜呢?cái)務(wù)會(huì)計(jì)目標(biāo)和財(cái)務(wù)會(huì)計(jì)假設(shè)基礎(chǔ)上,一般環(huán)境,采用標(biāo)準(zhǔn)化方法推導(dǎo)演繹推理的基本原則和具體的指導(dǎo)財(cái)務(wù)會(huì)計(jì)以達(dá)到財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)的作法滿足社區(qū)的財(cái)務(wù)與會(huì)計(jì)信息質(zhì)量的要求?；灸繕?biāo)適用于所有的歷史發(fā)展階段,從一個(gè)不同的歷史背景抽取出具體的財(cái)務(wù)會(huì)計(jì)目標(biāo)共同性,而具體目標(biāo),由于財(cái)務(wù)會(huì)計(jì)的歷史背景,各個(gè)時(shí)代的特征各不相同。</p><p>　　2.財(cái)務(wù)會(huì)計(jì)的

44、基本目標(biāo)，應(yīng)提供信息以滿足財(cái)務(wù)會(huì)計(jì)信息的需求，受托責(zé)任觀和決策有用觀的概念會(huì)計(jì)的兩種具體目標(biāo)。財(cái)務(wù)會(huì)計(jì)的基本目標(biāo)適用于所有的歷史發(fā)展階段，從不同的歷史條件下的具體財(cái)務(wù)和會(huì)計(jì)抽象出共同的目標(biāo)— —提供信息，以滿足財(cái)務(wù)和會(huì)計(jì)信息的需求。受托責(zé)任觀認(rèn)為，所提供的信息是為客戶（投資者）評(píng)價(jià)受托責(zé)任的履行情況，以作出是否繼續(xù)委托— —形成問(wèn)責(zé)關(guān)系；決策有用觀認(rèn)為，提供信息是為了滿足投資者，債權(quán)人等的投資，信貸和其他決策（包括現(xiàn)有的和潛在的）。由此

45、可以看出，兩者之間的共性。就是提供信息，以滿足信息需求者的信息需求。所不同的是那些不同的信息需求。受托責(zé)任信息的主要需求者為投資者 - 客戶。決策有用觀的信息需求者為現(xiàn)有的和潛在的投資者。在不同的歷史時(shí)期，用戶需求不同的財(cái)務(wù)會(huì)計(jì)信息?？梢钥闯?，兩種不同的會(huì)計(jì)目標(biāo)在不同的歷史條件下的應(yīng)用，是不同的歷史條件下的產(chǎn)物，因此，它們都屬于財(cái)務(wù)會(huì)計(jì)的具體目標(biāo)。當(dāng)時(shí)的歷史條件下具有一定的合理性程度。然而，從歷史發(fā)展和研究的角度，由于歷史環(huán)境不斷發(fā)展變

46、化，所以具有一定的局限性。因此，我們不能盲目地批評(píng)這兩者，也不能盲目地協(xié)調(diào)兩者之間的關(guān)系。兩者之間沒(méi)有沖突</p><p>　?。ㄋ模?gòu)建中國(guó)的會(huì)計(jì)目標(biāo)</p><p>　　我認(rèn)為中國(guó)的會(huì)計(jì)目標(biāo)的定位應(yīng)遵循以下原則：</p><p>　　1.應(yīng)根據(jù)中國(guó)的會(huì)計(jì)環(huán)境特點(diǎn),以滿足廣大用戶的需求的會(huì)計(jì)信息、實(shí)事求是制定會(huì)計(jì)目標(biāo)。根據(jù)中國(guó)的特有的會(huì)計(jì)環(huán)境，我們可能首先想到的會(huì)

47、計(jì)信息使用者主要是國(guó)家的職能部門(mén)和銀行，其次是民營(yíng)經(jīng)濟(jì)和大眾投資者和股票市場(chǎng)的投資者，會(huì)計(jì)信息需求的總體定位在為管理型的投資者提供真實(shí)、可靠的會(huì)計(jì)信息。然而，仍然有一部分中國(guó)證券市場(chǎng)向?qū)I(yè)投資者，并隨著上市公司的結(jié)構(gòu)變化，投資者是不斷變化的，這部分的比例會(huì)逐漸增加，因此，還必須考慮潛在的未來(lái)的專業(yè)投資者的決策有用的會(huì)計(jì)信息需求。</p><p>　　2.發(fā)展會(huì)計(jì)目標(biāo)，需要遵循會(huì)計(jì)目標(biāo)的客觀發(fā)展規(guī)律，還要考慮會(huì)計(jì)目

48、標(biāo)的前瞻性。我們?cè)跁?huì)計(jì)的發(fā)展目標(biāo)，充分考慮到會(huì)計(jì)目標(biāo)相關(guān)的法律的歷史發(fā)展，同時(shí)也考慮到會(huì)計(jì)目標(biāo)的未來(lái)生命力。作為一個(gè)概念框架，描述在會(huì)計(jì)目標(biāo)不應(yīng)太窄，不應(yīng)該只考慮眼前，在可能的情況下，可以預(yù)見(jiàn)，會(huì)計(jì)目標(biāo)應(yīng)反映環(huán)境變化的基本要求。隨著中國(guó)所有制結(jié)構(gòu)的不斷深入，市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，不斷提高會(huì)計(jì)人員的素質(zhì)，我們能夠提供更多的決策有用信息。</p><p>　　3. 符合國(guó)際會(huì)計(jì)準(zhǔn)則趨同的宏觀層面,同國(guó)際接軌。針對(duì)會(huì)計(jì)目

49、標(biāo)的比較,可以發(fā)現(xiàn),作為主流學(xué)派,“受托責(zé)任”和“決策有用”的觀點(diǎn)有一個(gè)互相整合的趨勢(shì), 國(guó)家會(huì)計(jì)專業(yè)（包括國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)）對(duì)會(huì)計(jì)目標(biāo)一般定義的要求是通過(guò)考慮對(duì)受托責(zé)任的要求來(lái)考慮的決策要求的實(shí)用性。</p><p>　　通過(guò)本文對(duì)財(cái)務(wù)會(huì)計(jì)目標(biāo)的分析，筆者嘗試結(jié)合我國(guó)當(dāng)前的經(jīng)濟(jì)環(huán)境，構(gòu)建財(cái)務(wù)會(huì)計(jì)目標(biāo)：由于我國(guó)建立社會(huì)主義市場(chǎng)經(jīng)濟(jì)不同于資本主義市場(chǎng)經(jīng)濟(jì)，在改革過(guò)程中，在國(guó)家和集體利益需要強(qiáng)調(diào)政府是最基本的客戶，

50、以滿足財(cái)政收入和支出的需要，以滿足宏觀調(diào)控的需要，也是維護(hù)中小投資者的利益，我們應(yīng)該充分反映國(guó)有企業(yè)委托— —受托責(zé)任，以保持債券的利益等，因此我們的會(huì)計(jì)目標(biāo)是：為政府平衡國(guó)際收支的平衡和宏觀調(diào)控提供真實(shí)財(cái)務(wù)信息；為中小投資者，大股東，提供財(cái)務(wù)信息的真實(shí)價(jià)值；為國(guó)有商業(yè)銀行和其他主要債務(wù)機(jī)構(gòu)提供真實(shí)的財(cái)務(wù)信息；為政府提供委托受托責(zé)任的國(guó)有企業(yè)和經(jīng)營(yíng)業(yè)績(jī)的財(cái)務(wù)信息；向公眾披露的政府所受的委托責(zé)任。</p><p>

51、<b>　　參考文獻(xiàn)</b></p><p>　　1, Cai Haiyan. Chinese enterprises targeting financial accounting [J]. Economist, 2006 (12).</p><p>　　2, Wuhai Wei, Liu expansion. From capital market developm

52、ent on Financial Accounting targeting [J]. China Science and Technology Information, 2005 (9).</p><p>　　3, Xiao-Jun Zhang. Analysis of the Financial Accounting targets [J]. Shanxi and taxation, 2006 (8).<