论财务会计目标

通过对财务会计目标内涵与现状分析，提出财务会计目标是财务会计的客观职能与财务会计信息质量特征的二者的有机结合，同时还将结合新会计准则运用时此进行一些探讨研究，以求我国会计理论界在会计目标研究过程中，开拓思路，构建出真正符合我国现阶段经济环境的会计目标理论。

On the Goal of Financial Accounting

Through analysis of the contonation and the present situation of the objective of financial accounting,it is proposed in my journal that the objective of financial accounting is the organic integration of the financial accounting＇s objective function and the finiancial accounting information characterisitics. And this point is explored by combining it with the new accounting standards. So the puropose of the journal is to develop a system of the financial accounting which is truly in consistentency with Chinese economic environment in the process of studying of financial accounting target by developing creative ideas.