财务会计目标是财务会计理论的一个基本问题。

Determining the objectives of financial accounting is a basic problem of accounting theory.

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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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