Accounting objectives include what aspects

The main content of the accounting objectives is: the tasks required to be accomplished by the accounting work or to achieve the standard, that is, to provide the users of financial reports with accounting information related to the financial position of the enterprise, results of operations and cash flow, reflecting the fulfillment of fiduciary duties of the management of the enterprise, and to help the users of financial reports to make economic decisions.?

Users of financial reporting information include: investors, creditors, the government and its relevant departments, the public. Accounting function, refers to the accounting in the economic management process. As a "process of control and conceptual summary" of accounting, accounting and accounting supervision of the two basic functions, but also has a forecast of the economic outlook, participation in economic decision-making, evaluation of business performance and other expanded functions. Accounting function of accounting, accounting for money as the main unit of measurement, the economic activities of a particular subject to recognize, measure, record and report.

Accounting throughout the whole process of economic activity, is the most basic function of accounting. The supervisory function of accounting refers to the review of the authenticity, legality and reasonableness of the economic activities of a particular subject and the related accounting.