Traditional Culture Encyclopedia - Traditional virtues - What is the accounting goal? What are the specific objectives of accounting in China?
What is the accounting goal? What are the specific objectives of accounting in China?
Accounting goal is the goal and requirement that accounting work should achieve within the scope of accounting functions under certain social and economic conditions. Accounting objectives are subject to the accounting environment. Accounting goal embodies the purpose of accounting work and is the most basic concept of accounting. Accounting theory and practice are based on it. Accounting objectives include general objectives and specific objectives. Accounting goal is a sub-goal under the overall goal of economic management. The overall goal of economic management is to improve economic efficiency, so accounting work should also take improving economic efficiency as the ultimate goal. Under this goal, the specific objectives of China's accounting can be summarized into the following four items:
① Providing decision-making information for national macro-control;
② provide decision-making information for units or individuals that have economic interests with enterprises;
③ provide decision-making information for enterprise internal management;
④ implement accounting supervision to ensure the authenticity, correctness, rationality and legality of accounting information, and ensure the safety and integrity of property and the implementation of relevant national policies, laws and regulations.
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