论我国的财务会计目标

财务会计目标是财务会计理论的一个基本问题。确立我国财务会计目标的原则应包括稳定性、先进性、适用性和系统性。我国的会计目标受会计环境的影响，主要体现在资本市场的发展、通货膨胀、可持续发展战略、新技术革命和知识经济的影响上。因此，我国的财务会计目标应定位于决策有用之上，并保证相关性和可靠性的统一，这是第一层次上的目标。其次，还应确立在此基础上的多层次的具体目标。

The Objectives of Financial Accounting in Our Country

Determining the objectives of financial accounting is a basic problem of Accounting theory.The principles to do that include stability, advancement, applicability and systematicness. The accounting objective in our country is influenced by the Accounting environment,mainly represented by the d evelopment of capital market,the inflation,the strategy of continually developme nt,the new technological revolution and the knowledge economy.Consequently,the f irst level of the objective of financial accounting in our country should be set as the availability for decision making and should be assured by relevance and reliability.And we should also set up more objectives of different levels.