本文以财务会计的目标作为研究的切入点，即以决策有用观来指导会计信息披露的实践。

The paper further investigates our extant problem of accounting information disclosure system of listed company such as inadequate, lack of timeliness, usefulness poor decision-making etc.

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最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。

Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.

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目标是职能的具体化，因而，财务会计应当建立提供真实信息和强化经济管理的基本目标。

Target is the manifestation of functions. Therefore, financial accounting should establish a fundamental goal to provide true information and strengthen economic management.

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