谁能帮我翻译一下?谢谢~~~

来源：百度知道 编辑：UC知道 时间：2024/06/04 13:41:39
制定财务会计概念结构，首先需要确定财务会计的目标。财务会计目标，在财务会计概念结构中起着引导方向的作用；会计信息的质量标准、财务报表的要素、财务报表项目的确认和计量、财务报表和财务报告信息的披露等概念都直接或间接地为实现财务会计的目标服务。财务会计的目标不是一成不变的，随着财务会计学的发展、会计职能的扩大，以及特定国家社会经济环境的变化，财务会计的目标处于变化之中，但在一定时期内具有相对稳定性。确定中国财务会计的目标，既要充分借鉴其他国家的经验，更应立足中国实际。财务会计的目标不能定得过高，否则财务会计将难以实现；但也不能定得过低，否则难以发挥财务会计的功能，而且信息使用者的要求也得不到应有的满足。本文试图仅在理论上，以演绎法为主，对财务会计的目标进行探讨。

Formulation financial inventory accounting the concept structure,first needs to determine financial inventory accounting's goal.Financial inventory accounting the goal, in the concept structure isplaying the guidance direction role in financial inventory accounting;The accounting information quality specification, the financial reportform essential factor, the financial report form project confirmationand the measurement, the financial report form and the financialreport information disclosed and so on the concept all directly orindirectly for achieves financial inventory accounting's goal toserve. Financial inventory accounting's goal is not irrevocable, alongwith the financial accounting development, the function of accountingexpansion, as well as the specific country social economy environmentchange, financial inventory accounting's goal is in during the change,but has the relative stability in the certain time. Determines theChina financial inventory accounting&#