会计目标作为贯穿财务会计概念框架的一条主线,同时也是指导会计准则制定以及进行实际会计工作的根本出发点。不同的经济环境和信息使用者对会计信息的需求都会不同程度影响会计目标的制定,然而通过大量事实证明我国现有的会计目标更加偏于对企业的股东提供信息而忽略了其他信息使用者对它的需求。本文在利益相关者的视角下对会计目标进行重新定位。 Accounting objectives as a concept line throughout the financial accounting framework, but also guide the development of accounting standards as well as the basic starting point for the actual accounting work. Different economic environment and information users’ demand for accounting information will affect the accounting goals to varying degrees, however, it is proved by a large number of facts that the existing accounting targets in our country are more biased toward providing information to the shareholders of the enterprise while neglecting other information users. It’s demand. This article repositions the accounting objectives from the perspective of stakeholders.