处在改革时期的中国会计学者对会计目标问题予以特别的关注是非常自然的。这不仅因为他们已经和正在切身感受着会计改革所带来的传统会计理论和研究方法的变革,而且还因为他们在进一步改革中正面临着重建会计理论结构的任务。要构建现代会计理论结构是很难回避会计目标问题的。本文试阐述一种会计目标的融合理论,并运用这种理论进一步讨论它对现代会计的理论支持。 It is quite natural for Chinese accounting scholars who are in the process of reform to pay special attention to the accounting target issue. This is not only because they have and are feeling the changes in traditional accounting theories and research methods brought about by accounting reforms, but also because they are facing the task of rebuilding the theoretical structure of accounting in further reforms. To construct the modern accounting theory structure is difficult to avoid accounting problems. This article attempts to elaborate on a fusion of accounting objectives and apply this theory to further discuss its theoretical support for modern accounting.