我们知道美国会计界经过长期的摸索，于80年代中期形成了由财务会计目标、会计信息的质量特征、财务报表的要素、要素的确认、计量与报告构成的概念框架。至此，美国才找出制定会计准则的合适道路。由此可知，财务会计目标在会计准则制定中具有至关重要的作用，不研究目标，所 We know that through long-term exploration, the accounting profession in the United States formed a conceptual framework consisting of financial accounting objectives, quality characteristics of accounting information, elements of financial statements, identification of elements, measurement and reporting in the mid-1980s. At this point, the United States to find the right path to develop accounting standards. It can be seen that the financial accounting objectives in the accounting standards development has a crucial role, not to study the objectives,