The objectives and principles of management accounting have been paid widely attention to by researchers at home and abroad.
管理会计的目标与原则曾经受到国内外学者的广泛关注,但是相关研究并没有出现重大突破。
2
The accountingobjectives indicate the subjective needs of the accounting information user.
会计目标体现着会计信息使用者的主观需要。
3
This paper rethinks fair value accounting through accountingobjectives, qualitative characteristics ofaccounting information and the economic consequences.