会计信息化目标是会计信息化理论结构的最高层次,是会计信息化系统运行的导向,也是其实践活动的出发点和归宿。本文认为,科学构建会计信息化目标,必须以会计目标为基础,充分体现计算机网络特征,向会计信息需求者提供可靠而有用的会计信息。 The goal of accounting informationization is the highest level of the theoretical structure of accounting information, which is the guide of the operation of accounting informationization system and also the starting point and destination of its practical activities. This paper argues that the goal of building accounting information science must be based on accounting objectives, fully embody the characteristics of computer networks, and provide reliable and useful accounting information to those who need accounting information.