accounting objective theory的意思|示意

As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.

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。

Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.

最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。