对需求论会计目标的质疑与会计目标的重新构建

Doubts on the Accounting Objective Based on Demand and the Reconstruction of the Accounting Objective

决策有用观是目前对会计目标比较一致的观点，但不能将“决策有用性”简单地理解为唯需求决定目标，单纯靠需求决定会计目标有循环谬误之嫌。彻底否定真实收益的现实计量可能性是过于武断的。放弃对真实收益的追求，会计就缺少了目标定位，将会失去方向。会计目标应当分为终极目标、基本目标和具体目标三个层次，具体目标应当是基于资源优化配置的以决策有用的真实收益为核心的目标体系。

Decision usefulness is a unanimous perspective of the accounting objectives comparatively, but can not be simply thought that demand decides objectives exclusively, as the result of which circulate false will be made. It is arbitrary to negate the probability of the measurement to real income absolutely. Giving up the pursuit of real income, the accounting will be short of direction and objective orientation. The accounting objectives should be divided into ultimate objectives, basic objectives and concrete objectives. The concrete objectives should be the kind of an objective system which takes the real income useful to decision as its core based on most optimum distribution of resources.