The accounting goal should determines the person who has main demand for the accountant information on the basis of analysing social economic environment and according to their demand.
会计目标应在分析社会经济环境的基础上明确会计信息主要需求者，根据他们的需求来确定。
2
Accounting information has become basis for carrying out supervision, appraising economic situation and decision-making.
会计信息已成为管理者实施监督管理、评价经济状况、作出决策的重要依据。
3
Accounting is the basis of tax levy while the result of tax levy in turn affects the economic benefits and accounting information of enterprises.