会计目标的两大流派及其对会计计量的影响

The Two Schools of Accounting Objective and Influence on Accounting Measurement

会计目标在会计系统中居于最高层次，会计计量是会计目标实现的重要环节， 因此， 对会计目标的不同认识必然影响到对会计计量的认识。目前， 在对会计目标的认识上，存在着决策有用学派和受托责任学派。本文在分析了两大学派对会计目标的不同认识及对会计计量的影响后， 联系我国实际， 指出应当以“报告受托责任”

Accounting objective is the first layer of accounting system,accounting measurement is the key means to achieve the accounting objective ,so the different opinions on accounting objective must have influence on peoples opinions on accounting measurement.There are two schools of accounting objective:decision usefulness and accountability.this article discusses the difference of the two schools and influence on accounting measurement,then connects the reality of China ,pointing out that we should take reporting accountability'as the accounting objective of China and use it to guide Chinese accounting measurement