On transformation of financial affairs and the choice of accounting object;

This paper expounds the main features and functions of the accounting object, probes into the problem of the positioning of the accounting object in our country, and analyzes on the relation between our country s accounting object and the quality characters of the accounting information.

The accounting objective——the logical starting point of the research of accounting theory directs accounting practice and influenced by the accounting environment.

The article analyses two schools of accounting objective, draws a distinction between these two schools, and introduces their application condition.

This paper expounds the definition of the accounting target and several representative opinions on the accounting target, points out the influencing factors and principle of determining the accounting target, and probes into the positioning of Chinese accounting target.

The accounting target is related to the construction of the frame of the basic accounting theory and the continuation of the accounting practice.

Starting from the relation between accounting target and accounting environment and the evolution of accounting target, this paper analyses on the limitation of the outlook of accounting target at present in China, and probe into the structuring of accounting target suitable to our country s accounting environment.