会计目标是会计工作的出发点和落脚点,它必须与特定的环境相适应,它在会计理论研究以及会计实践中具有十分重要的意义。本文从会计目标的内涵入手,在对会计目标和相关影响因素有一般认识的基础上,基于当前经济环境因素浅谈了我国会计目标的定位。 The accounting goal is the starting point and ending point of the accounting work. It must be adapted to the specific environment. It has great significance in accounting theory research and accounting practice. This article begins with the connotation of accounting objectives, and based on the general understanding of accounting objectives and related influencing factors, discusses the location of accounting objectives in our country based on the current economic environment.