【摘要】會计英语作为商业信息传递的桥梁，在现代商业中起着重要作用。同时，全球化背景下，越来越多的人学习会计英语，研究会计英语翻译。因此，研究会计英语的特点及其翻译有着重要意义。翻译目的论强调翻译过程中目的的重要性，这符合会计英语翻译的要求。本文将探究会计英语的特点，并结合目的论，研究会计英语的汉译方法，希望对后续的会计英语翻译提供一定借鉴。
　　【关键词】目的论;会计英语;翻译方法
　　【作者简介】林清燕，，银川能源学院。
　　I. Introduction
　　Rapid development of economic globalization has seen deepened opening-up of China and promoted multinational business. Accounting English， a tool to disclose economic statue of companies， plays a part in modern business. And， under globalization， many Chinese study accounting English and its translation， for there is an increasing need to read the financial statements of the transnational corporations. Thus， studying accounting English and its high-quality translation is becoming important. Besides， studying accounting English， English for Special Purpose （ESP）， can promote the development of ESP research. Thus， it has both practical and theoretical value. Skopostheory， focuses on purpose of translation， being significant to guide the translation of accounting English. Through the study of Accounting English translation under Skopostheory， the paper is expected to have some significance for the future study.
　　II. Literature reviewing
　　The word skopos a Greek word means purpose. Skopostheory was developed in Germany in the late 1970s， put forward by Hans Vermeer raising the skopos to the center of the translation and putting forward three principles in the translation： the principle of purpose， coherence and fidelity.  Later， the other German translators further developed the theory. At home， Skopostheory， introduced to China in 1980s， has been widely discussed and applied. Gao Wanwei （145-147） combined translation theory with semantic analysis， and discussed translation from two linguistic features and language creation skills. Luo Xiaohong（11-14） analyzed the current research situation and existing problems of translation on Skopostheory. Liu Hong （62-63） discussed language features of accounting English. Song Guanglei （55-56） studied differences between accounting English and general English. Liu Baiyu （63-64） discussed abbreviations and professional vocabulary in accounting English.
　　After searching related literature， the author finds most studies belong to theoretical study， lacking of practical study to some degree. By studying the translation of accounting English under Skopostheory， this paper attempts to put forward translation methods， hoping to provide some reference for the subsequent translation of accounting English.