The accounting function and the accounting objectives are the basic concept and the primary category of the modern accounting. 会计职能和会计目标是现代会计的基本概念和主要范畴。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework. 摘要会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。
