有关会计目标的研究起源于西方会计理论界,并且从20世纪60年代开始成为西方会计理论研究的重要内容,与之相反,我国会计界则长期注重对会计职能的研究而忽略对会计目标的研究。直到20世纪90年代,我国会计界对会计目标的研究才多了起来,并逐渐成为会计理论研究的热点。笔者在“会计目标及 The research on accounting goals originated from the western accounting theory circles and became the important content of western accounting theory research from the 1960s. On the contrary, the accounting circles of our country paid much attention to the research on the accounting functions and ignored the research on the accounting objectives . Until the 1990s, the accounting profession in our country had more studies on accounting objectives and gradually became a hot topic in accounting theory research. The author is in ”accounting goals and