What should accounting objectives include?

The purpose and requirements of accounting work. Many times it refers to the goal of enterprise financial accounting, or the goal of financial accounting report. People have different understandings of the essence of accounting and accounting objectives. Accounting objectives are not fixed, but change with the change of accounting environment, especially the change of accounting subject objectives. Because the goals of modern enterprises are gradually expanding and diversifying, the scope of enterprise accounting is also expanding day by day, and the accounting goals are also developing accordingly. The nature of accounting subjects is different, and the accounting objectives are also different. For example, the accounting objectives of enterprises are different from those of non-profit organizations. Regarding the goal of enterprise accounting, the representative views are as follows: (1964- 1966) The Basic Accounting Research Committee of American Accounting Association explained: (1) It provides useful information for the decision-making of using limited resources, including the elaboration of the optimal decision-making scope; (2) Provide necessary information for the utilization and control of human and material resources within the organization; (3) Providing necessary information for resource managers; (4) Provide necessary information for fulfilling the social management function of accounting. Different accounting branches often focus on different aspects of accounting objectives. The goal of financial accounting is mainly to provide statements about the financial situation and operating results of enterprises to interest groups or individuals outside the enterprise from the standpoint of entrusted managers, so it can be called the goal of financial accounting reports. The objectives of management accounting include: providing necessary management information for managers in enterprises, so as to rationally allocate enterprise resources and control the effective use of allocated resources according to their objectives. In recent decades, social responsibility accounting has achieved its main goal by measuring the social cost and social benefit of enterprises, preventing social harm and controlling environmental pollution; Concerned about the social welfare of residents; Protect the interests of consumers and so on. This exam greatly inspired you.

In China, there are different understandings of what accounting objectives should include. This is mainly because people have different understandings of closely related issues such as "what is accounting", "the function of accounting" and "the object of accounting". For example, if accounting is regarded as a management activity, then the so-called accounting goal is the goal of accounting management, which includes not only providing information for internal management and external parties to make decisions, but also directly performing management functions: participating in business decisions, making plans and budgets, and effectively controlling the implementation of plans and budgets. If accounting is regarded as an economic system, the accounting goal is the goal of providing accounting information, that is, what kind of information is provided to whom. China's Accounting Standards for Business Enterprises promulgated by 1992 also means that accounting should: (1) meet the needs of national macroeconomic management; (2) to meet the needs of interested parties to understand the financial situation and operating results of the enterprise; (3) to meet the needs of enterprises to strengthen internal management.

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