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2007•Journal of Changchun Institute of TechnologyRequires access

On the influencing conditions of the financial accounting objective

Jun Liu

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Abstract

The financial accounting objective is the starting point of accounting.The paper illustrates the influencing conditions of the financial accounting objective.They are accounting environment,accounting functions and quality features of accounting information.The financial accounting objective depends on accounting environment.The realization scope of the financial accounting objective depends on financial accounting functions.The realization degree of the financial accounting objective depends on quality features of financial accounting information.

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The financial accounting objective is the starting point of accounting.The paper illustrates the influencing conditions of the financial accounting objective.They are accounting environment,accounting functions and quality features of accounting information.The financial accounting objective depends on accounting environment.The realization scope of the financial accounting objective depends on financial accounting functions.The realization degree of the financial accounting objective depends on quality features of financial accounting information.

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Available abstract

The financial accounting objective is the starting point of accounting.The paper illustrates the influencing conditions of the financial accounting objective.They are accounting environment,accounting functions and quality features of accounting information.The financial accounting objective depends on accounting environment.The realization scope of the financial accounting objective depends on financial accounting functions.The realization degree of the financial accounting objective depends on quality features of financial accounting information.

Key concepts: Accounting, Financial accounting, Accounting information system, Accounting standard, Accounting management, Mark-to-market accounting, Positive accounting, Management accounting

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