Abstract: In scenarios where randomized controlled trials are infeasible or difficult to implement, emulating target trials through observational studies has become an important method for assessing the causal effects of interventions. However, current reports of such studies often suffer from lack of standardization and missing key information, which seriously affects the reliability and comparability of the results. In 2025, an international expert group published the TARGET (Transparent Reporting of Observational Studies Emulating a Target Trial) Statement in BMJ and JAMA, which is the first reporting guideline specifically for studies emulating target trials. It systematically stipulates the reporting requirements for key aspects such as study design, data mapping, and causal inference through 21 core items, and emphasizes the correspondence between the target trial protocol and observational data. This article aims to provide a systematic interpretation of the TARGET Statement, and to offer practical reporting guidance for researchers, journal reviewers, and editors by analyzing the core items with examples, thereby promoting the standardization and high-quality development of target trial emulation studies in the medical field.