财务会计目标是财务会计理论的重要组成部分,开展财务会计目标理论研究既有重要的理论意义又有很大的现实价值。目前我国还没有一套完整的与我国社会主义市场经济形势相结合的财务会计目标理论。因此本文从社会主义市场经济和资本市场的发展程度并结合现阶段我国会计职能来分析,认为我国应选择决策有用观作为我国财务会计目标。 The goal of financial accounting is an important part of the financial accounting theory, and the research on the target of financial accounting has important theoretical significance and great realistic value. At present, China does not have a complete set of financial accounting target theory which is combined with the situation of China’s socialist market economy. Therefore, from the perspective of the development of the socialist market economy and the capital market, combined with the current accounting function in our country, we think that our country should choose the useful concept of decision-making as the target of China’s financial accounting.