Accoumtingabn5thebasictheoryoftheselectionoftheaccomtingconceptualfraumework,wiiichInveadireetimpactonthePositioningefotherconceptualframeworktheories.Nospecificaceountingobjectives,qualitativeclaracteristicsofaccomtinginfonmationaccoumtingrecognition,aceountingmeasurementandaccountingelementsofthebasieconceptsandprinciples业isverydifficulttofonmaconceptualfrauneworkconsistentwiththetheory.AccountingassumptionsaceoumntingtieoryandPracticearethebasiepremiseorassumption,basedontheeconomicenvironmentandbusinessenvironmenttomalkeareasonablelinitedtrathtojadge.Conceptualframeworkferaceountingforaecountingpractices训anorderlynamnerndtPiayanonmativerole.AccountingprinciplesamdaccomtingPracticesdirectiycontrolaetivityinordertoensureeffeetiveaeeountingofthegoaltoreaclu哥8.1Accountinggoal|8.11definitionofAccomtinggoalI1966,AmericanAccountingAssoeiation(AAAJ)tocommemoratethe50thamiversaryofthefomdingtheorganizationofasphecialcommittee,aftertwoyearsofresearcinadealnndimarkreportoftheGeneralAccountingTheorytiatswelLkmownvreportsthebasicaccomtingtheory“(ASOBAT),wiictdefinedthegoalofaceoumntingincladethefollowingfourpoints:Otheseofthelinnitedresoureesoftiedecision-malingieffectivemamagementandcontrolofanorganizationsumanandmaterialresources;Record(Conservatiomandthereportofthefiduciarydutiesofresourees;totheperformaneeofsocialfunetionsantsocialeontroL:8.1AccountinggoalC)theDnitedStatesAccoumntingPrinciplesBoardI1970,theUnitedStatesaceountingprinciplesatthetime-settingbodiesAccountingPrinciplesBoardissuedits10threport“forthefinancialstatementsofenterprisesreportedthatthebasieconceptsandaceountingprinciplesythegoalofaceountingisalsodeseribedInitswiewthefinameialaccomtingandfinancialstatementsofpmpose,whichist0provideinformationonthequantiffcationofamenterprisesfinancialinfonmationandtiesestatementswillhelpsersofinformationrimarilyinvestorsandcreditorg)eftherelevantdecision-malking:8.1Accountinggoal1(AmerieanInstituteofCertiffedPublicAceoumntantsBytheAmerieanInstituteofCertifiedPublicAccomtamtscommissioned训1971toheadedhyaresearchgroupspecializing训begimingthegoaleffinancialreporting,I1973theCommissionissuedareportentited“FinancialReportofthegoabrthestudyreportthereportsaidthattheobjeetiveoffinamcialstatementsitprovideforeconomiedecision-malingaceordingtotheinformation,antgoabasedgoaldecompositiommsersandparposestiedemandforinformationthequalityofinfonmationfinancialstatementssuchastleSpecialReportrecomumendedatotalof12.哥8.1Accountinggoal|(TheDnitedStatesFinancialAccountingStandardsBoard(FASB)FASBsSFACNolsaid:“thepreparationoffinancialreportsshouldbefortiepresentandpotentialinvestorscreditorsmdotherinformationsersprovidingnsefulinformationtoenalhlethemtomalkerationalinvestmentcreditandsbunilardecisions.“FASBatthesametimeonwhatkindofusefulinfornationwithdeciston-maling,tiativconducivetoforecastcashinflowndoutflowoftheamountoftimeandmcertaintyofinformation.“8.1Accountinggoal(S)nternationalAceountingStandards(LAS)ThefinancialstatementsofthegoalistoprovideelpitheeconomicdecisionmalkinginantmberofusersabontthefinamcialsituationofenterpriseseconomicperformanceandfinancialpositionoftheinformationclangesFinancialstatementsalsorellectthebusinessmamagementoftheresourcesentrustedtoibythedutyentristedwiththemanngementoraceountability,Thereasonwhycorporatemserstoassessthemamagementofthejobentrustedtoadmninisteriszppropriate训ordertonakeeconomicdecision-malking,suchas:5tomaintainorselltheinvestmentofenterprisesmammagersaresuclrenewalorreplacement熹8.1Accountinggoal(GAnstralianAceountingResearchFoundation(AARI)Generapurposeffnancialreportsofthegoalstoprovideinfonmationonthedesignatedalloeationofscarceresoureesandtoevaluatetheinfonmationsefultalsocanbensedformamagementreportsfromnserstobearthedutyentrustedwiththemanagementeftheresort8.1Accountinggoal(D)DnitedKingdomAccomtingStandardsBoard(ASBJ)I1999,theASBintheUK“StatementsofPrinciplesforFinancialReportingypatforwardthegoaloffinancialreportsas:theojectiveoffinancialstatementsistoprovidethebodyofthereportregardingthefinancialperformanceandfinancialPositionoftheinformationthascontrbutingtoavarietyofuseFromthemainevaluationreportofthefiduciarydutiesofmamagementandtedevelopmentofrelevanteconomicdeciston-malding,helpusersevaluatethebodyofthereportsabittytogeneratecashncladingtetimeandtodeterminehedegreeJ,aswellasthemainfinancialadaptabitityevaluationreportadaptabitity).“熹8.1Accountinggoal1(8)China“AecountingStandardforBusinessEnterprises“达theaiunofaceoumntingisdefinedas:“theabjectiveoffinmmeialaccomtingreportsaretoproviensersoffinancialreportsandcorporatefinancialposition,operatingresultscashflowandotherrelevantaceoumntinginformationtoreflecttheperformamceofthefidaciaydutiesofcorporatemanmgementhelpsnsersoffinancialaccountingreportstommalkeeconomicdecision-making-