会计目标一般指会计主体提供的会计信息在实际运用中应达到的目的或标准，或者指财务会计系统运行所期望达到的目的或境界。目前国内外关于会计目标的研究主要集中在财务会计领域。本文在此拟对我国会计目标具有的特色作以下探讨。 会计目标的特点与会计所处的环境有密切关系。 Accounting objectives generally refer to the purpose or standard that the accounting information should meet in actual application or the purpose or state that the accounting and accounting system is expected to achieve. At present, the research on accounting objectives at home and abroad mainly focuses on the field of financial accounting. This article intends to explore the following characteristics of our accounting goals. The characteristics of accounting objectives and the accounting environment is closely related.