会计目标,即通过会计工作应当达到的目标。会计人员必须研究会计目标,只有目标明确了,才能进一步确定该收集哪些数据以及如何加工处理这些数据,从而为报表使用者提供有用的会计信息。长期以来,我国主要实行高度集中的计划管理体制,会计仅是对经济活动进行事后反映和监督,会计信息的使用者主要是政府及其有关部门,会计目标单一化使会计作为一个经济信息系统的职能不能充分发挥。随着改革开放的深入,企业正逐步成为自主经营、自负盈亏、自我积累和自我发展的相对独立的经济实体,单一的会计目标和对企业会计信息多方面要求的矛盾日益突出。所以,研究和界定会计目标是实践的要求。同时,对于加强会计理论建设,完善会计理论体系也是必要的。讨论会计目标,必须首先区别三个易混用的概念,即:企业目标、会计目标和财务报表目标。有一种提法:认为“提高企业经济效益是会计工作 Accounting objectives, that is, through the accounting work should achieve the goal. Accounting staff must study the accounting objectives, and only clear the objectives, in order to further determine what data to collect and how to process the data, so as to provide useful accounting information for the report users. For a long time, China has mainly implemented a highly centralized program management system. Accounting only reflects and supervises economic activities afterwards. The users of accounting information are mainly the government and its related departments. Accounting objectives are uniformed to make accounting as an economic information system Function can not give full play. With the deepening of reform and opening up, the enterprises are gradually becoming relatively independent economic entities that are self-employed, self-financing, self-accumulation and self-development. The contradiction between the single accounting target and the multi-dimensional requirements for accounting information of enterprises has become increasingly prominent. Therefore, research and definition of accounting objectives is a requirement of practice. At the same time, it is also necessary to strengthen the construction of accounting theory and improve the accounting theory system. To discuss accounting goals, you must first distinguish between three easily confused concepts, namely: business goals, accounting goals and financial reporting goals. There is a formulation: that "to improve the economic efficiency of the accounting work