The Financial Affairs Accounting Objective Studies

There is none a unified view on the Chinese characteristics of financial accounting objectives,The construction of accounting theory with Chinese characteristics should be the accounting objectives as a starting point.There are many foreign advanced ideas and research findings on the positioning and establishment of financial accounting objectives of great benefit, but China has its own unique circumstances, there is a corresponding accounting environment, so the results can not be copied abroad, to various evidence, fully considered, In order to obtain for our country's financial and accounting objectives. To strengthen the objectives of financial accounting research, with a deep practical significance and value.In 2006 the promulgation of new accounting standards, that goal of financial accounting, will enter a new stage.Financial accounting objectives of this paper the basic theories, comprehensive description and evaluation of the concept of fiduciary responsibility and decision-usefulness view, and comparative analysis with other countries, with China accounting environment in which the proposed objectives of building a foundation of financial accounting theory Identified at this stage should be taken of the accounting objectives.Thus the Financial Accounting objectives are: to provide real government regulation of reliable financial information and state-owned enterprises and the fiduciary responsibilities entrusted to and operating results, financial position of the financial and accounting information; for investors, provided the owner to make investment in their favor Financial information and personnel decisions; for the creditors to provide true enterprise financial solvency of the financial information; to the public disclosure of potential investors and creditors are concerned about corporate earnings situation of financial accounting information in order for them to make economic decisions.This article is divided into 4 parts. The first part is an introduction, describes the history of the development objectives of financial accounting, describes the background and significance of the theme will be aggregated by country; the second part of the theoretical basis of this topic, focusing on analysis of the fiduciary responsibility and decision-usefulness, and, and International studies were compared; the third part of the basic issues of financial cross-class, including the financial accounting conceptual framework and accounting environment, the impact of financial accounting objectives and their linkages; fourth part is the Financial Accounting target and build. Comprehensive analysis, the author proposed that China should establish a financial accounting objectives.