objectives of financial statement meaning in English

会计报表目标

The dissertation began with the expatiating on one view of objective of financial statement , which is called useful for decision - making view , to study the theory origin , essence and structure of impairment of assets accounting . then it compared the chinese accounting stipulations of impairment of assets with international accounting , pointed out the deficiency of the impairment of assets rules and problems in practice in china , and put forward some advices to improve the impairment of assets stipulations of china
本毕业论文从决策有用性会计目标理论出发，研究资产减值会计的理论起源、性质和内容，进行资产减值会计规范的国际比较研究，指出我国资产减值会计规范及实务存在的问题，提出完善我国资产减值会计规范的建议。