What is the content of accounting objectives?

The content of accounting goal is the task or standard required by accounting work, that is, to provide users of financial reports with relevant accounting information such as financial status (balance sheet), operating results (income statement) and cash flow (cash flow statement); Reflecting the performance of the entrusted responsibility of enterprise management is helpful for financial report users to make economic decisions.

The users of financial reports mainly include investors, creditors, the government and its relevant departments and the public.

Meeting the information needs of investors is the primary starting point for the preparation of corporate financial reports, and the preparation of corporate financial reports and the provision of accounting information are bound to be closely related to investors' decisions.

Accounting function refers to the role of accounting in the process of economic management. Includes basic functions and extended functions.

Basic functions include accounting function and supervision function.

The accounting function of accounting means that accounting takes currency as the main unit of measurement, and confirms (qualitatively), measures (quantitatively), records and reports (produces results) the economic activities of a specific subject.

The supervision function of accounting refers to the examination of the authenticity, legality and rationality of specific subject activities and related accounting.

The expanded functions include forecasting economic prospects, participating in economic decision-making and evaluating enterprise performance.