50yearsofthe20thcentury,accountingtheory,someonewillstartaccountingtargetasadirectobjectofstudy.Sincethe80softhe20thcentury,theChinesecharacteristicsofaccountingtheoryintheascendant,butinourgoaloffinancialaccountingstartedtobelatethanforeign,financialaccountingobjectiveisthecornerstoneofaccountingstandardsisusedtoguidethefinancialaccountingconceptualframeworkandaccountingThebuildingstandardssystem,andshowstheimportanceoffinancialaccountingobjectivesofthestudy.Inthispaper,thecontentofthereviewoffinancialaccountingobjectivesbasedontheresearchobjectivesoftheaccountingenvironmentandtherelationshipbetweenfinancialaccounting;andthencomparetheaccountabilityanddecisionusefulnesstosendtosendtwoschools,andinternationalfinancialaccountingobjectivesofdifferentmodels;Finally,theuniqueaccountingenvironmentinChinabasedontheanalysisofourfinancialaccountingorientation,obtainedourgoaloffinancialaccountingshouldbelocatedintheintegrationofaccountabilityanddecisionusefulnessoftheconclusions.