Title: The Distinction between the Accounting Function and the Accounting Objective
Abstract: The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting. As the intrinsic merit of the accounting, the accounting function has objectivity. The accounting objectives indicate the subjective needs of the accounting information user. The accounting function is fairly abstract, and in general can only be logically deducted. On the contrary the accounting objective is fairly concrete, and can be concluded by the positive research. The more knowledge on the accounting objective is known, the more progress of the recognition of the accounting function will be made. The accounting essence determines the accounting function, and then the accounting function determines the accounting objective.
Publication Year: 2004
Publication Date: 2004-01-01
Language: en
Type: article
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