近年来随着对会计准则的研究，如何确立我国的会计目标特别是财务会计的目标的问题，日益引起人们重视。本文通过对“受托责任学派”和“决策有用学派”产生的历史背景以及我国当前实际经济环境的分析，论证了我国的会计目标应该是“决策有用性”。 In recent years, with the study of accounting standards, how to establish the accounting target of our country, especially the goal of financial accounting, has drawn more and more attention. Through the analysis of the historical background of the School of Accountability and the School of Decision-making and the actual economic environment in our country, this article demonstrates that the accounting goal of our country should be “the usefulness of decision-making.”