财务报告目标是指提供财务信息或编制财务报告(财务报表)的目标或目的。它是财务会计概念框架中的最高层次，对会计发展起着导向作用。
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
一份目标定位合理的财务报告可以有效地满足各类使用者对于会计信息使用的要求。
A financial report with rational target positioning can meet the needs of various users for the accounting information.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
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