Abstract: Accounting target is the overall requirement of financial accountancy and the embodiment of accounting functions,which is regarded as the logic starting point of accounting theory study.Accounting targets will be different since the properties of economic subjects are different.This paper,using the accounting target determination program in western counties for reference and combining with the current situation is China,explores the accounting targets of non-listed and listed companies,and then puts forward the corresponding target determination.

Key words: accounting target, accountability perspective, decision-usefulness view