企业财务会计目标是企业单位想要会计达到的目的,是企业财务会计理论研究的首要任务。因此,本文分别从财务会计目标发展历程基本内涵、发展现状、创新研究三个方面简论企业财务会计目标的创新。 Enterprise financial accounting goal is the business unit wants accounting to achieve the purpose of corporate financial accounting theory is the primary task. Therefore, this article briefly discusses the innovation of the target of financial accounting in the three aspects of the basic connotation, development status and innovation of the development of financial accounting goal.