Abstract: Randomized controlled trials (RCTs) are the gold standard for evaluating intervention effects. But when constrained by ethical, feasibility, or time limitations, causal inference using observational data becomes a critical alternative approach. However, observational studies often face methodological challenges such as confounding bias and selection bias. The target trial framework provides a structured causal inference methodology for observational studies by simulating RCTs, yet the quality of target trial reporting varies significantly in practice. To address this, an international expert group developed “Transparent Reporting of Observational Studies Emulating: the TARGET Statement” to enhance the transparency, reproducibility, and causal interpretability of such studies. This article translates and interprets the TARGET Statement, introduces its development backtground and core items, outlines key points for application in medical research. And explores its promotional value and implementation strategies in real-world studies in China, thereby providing methodological support for advancing high-quality causal inference research.