财务会计信息主要服务于投资者、经营者、银行、政府及相关部门等。会计目标的具体问题是为谁提供会计信息以及提供什么样的会计信息。财务会计目标实现范围取决于财务会计的客观职能,而其实现程度则取决于财务会计信息质量特征的具备程度。 Financial accounting information mainly serves investors, operators, banks, governments and relevant departments. The specific issue of accounting objectives is for whom to provide accounting information and what kind of accounting information is provided. The scope of financial accounting goals to achieve depends on the objective function of financial accounting, and its realization depends on the quality of financial accounting information features have the degree.