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Abstract: The ccounting objective is to summarize , sum up in secondary objective reality , it reflects every country accountant environment characteristic. The reality being unlike the country is different , certainly different financial affairs ccounting objective appears on meeting. The main body of a book take accountant environment as big starting point mainly, the financial affairs ccounting objective has carried out analytical comparison on in the homeland , abroad , the pattern having introduced that the international mounts several kinds popular ccounting objectives at present, has revealed and some difference and influencing factor of them , the pattern has drawn thereby to our country financial affairs ccounting objective realization developing direction bringing forward view.
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