论企业会计目标的选择

会计目标是财务会计工作总的目的性要求，它是会计职能的具体化，往往作为会计理论研究的逻辑起点.然而，经济主体的性质不同，其会计目标的选择也就有所差别.借鉴西方国家的会计目标选择方案,结合我国现状，对非上市公司、上市公司的会计目标进行探讨，提出它们各自会计目标的选择.

Determination of Enterprise Accounting Target

Accounting target is the overall requirement of financial accountancy and the embodiment of accounting functions,which is regarded as the logic starting point of accounting theory study.Accounting targets will be different since the properties of economic subjects are different.This paper,using the accounting target determination program in western counties for reference and combining with the current situation is China,explores the accounting targets of non-listed and listed companies,and then puts forward the corresponding target determination.