会计目标是会计职能的具体化,它体现环境的特点和需要,是前后一贯、逻辑严密的会计基础理论体系的终点,对统一会计制度理论框架有直接指导作用,它虽不会制约经济的发展,但会影响经济的发展,所以对我国现行会计目标的定位与未来发展趋势分析具有一定的理论与实践意义。 The accounting objective is the concreteness of the accounting function. It reflects the characteristics and needs of the environment. It is the consistent and logical end point of the basic theoretical system of accounting. It has direct guidance on the theoretical framework of the unified accounting system. Although it will not restrict the development of economy , But it will affect the economic development. Therefore, it is of theoretical and practical significance to analyze the current accounting target’s orientation and future development trend in our country.