西方财务会计学界强调会计目标,却很少论述会计职能。我国会计学界关于会计职能的探讨在20世纪80年代曾经相当激烈,但随着西方会计理论的引进而逐渐淡化。从会计目标出发研究会计信息功能,可以实现二者的契合。本文梳理了美国财务会计概念框架、国际会计准则/国际财务报告准则和我国基本准则对于财务报告目标定位的演进,并从决策有用观和受托责任观出发分析会计信息的定价功能和治理功能的理论基础和经验证据;在我国会计准则持续国际趋同的背景下,提出通过评价会计信息功能以探讨我国财务报告目标定位的未来研究思路。 Western financial accounting profession emphasizes accounting goals, but seldom discusses accounting functions. The accounting profession in China accounting for the discussion of the role in the 1980s was quite fierce, but with the introduction of Western accounting theory and gradually dilute. Starting from the accounting objectives of accounting information function, you can achieve the fit between the two. This article combs the evolution of the financial reporting goal orientation of the US financial accounting concept framework, the International Accounting Standards / International Financial Reporting Standards and China’s basic standards, and analyzes the pricing function and governance function theory of accounting information from the view of decision-making usefulness and fiduciary responsibility Basic and empirical evidence. Under the background of continuous international convergence of Chinese accounting standards, this paper proposes the future research ideas of evaluating the target of financial reporting by evaluating the function of accounting information.