财务会计的目标就是财务会计系统要达到的目的和要求(刘永泽,2007),是财务会计信息系统运行所能够或所期望达到的结果或境界;它主要就财务会计提供什么数量和质量的财务信息来解决财务会计向谁服务、怎样服务的问题,对财务会计的发展产生导向作用。那么在社会责任运动的全球性开展过程中,基于社会公正和利益相关者考虑,我们必须对财务会计的目标进行重新认 The goal of financial accounting is the financial accounting system to achieve the purpose and requirements (Liu Yongze, 2007), is the financial accounting information system can or expected results of the operation or realm; it mainly on the financial accounting to provide what quantity and quality of financial information To solve the financial accounting to whom the service, how to service the issue, the development of financial accounting has a guiding role. Then in the global development of the social responsibility movement, based on social justice and stakeholder considerations, we must re-identify the goals of financial accounting