The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting. 會(huì )計職能和會(huì )計目標是現代會(huì )計的基本概念和主要范疇。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework. 摘要會(huì )計目標理論作為會(huì )計起點(diǎn)理論研究，必須有一個(gè)科學(xué)完整的理論框架。
