财务会计目标是会计准则的基石,在制定会计准则工作中起重要的作用。本文在对财务会计目标理论探讨的基础上,分析了我国财务会计目标会计的环境,明确了我国目前市场经济环境下的财务会计目标。 Financial accounting goals are the cornerstone of accounting standards, accounting standards in the development of an important role. Based on the discussion of financial accounting theory, this paper analyzes the environment of China’s financial accounting target accounting and clarifies the goal of financial accounting under the current market economic environment in our country.