国际财务报告准则和美国证监会所主导的“公认会计原则”偏离了历史成本会计的悠久传统,它们所推出的公允价值会计规则实质上是一种十分荒谬的金融分析规则。财务会计不应把满足投资者的信息需求作为首要目标,而应当以加强管理为宗旨致力于促进实体经济发展,为企业经营管理和国民经济管理提供具有法律证据力的财务状况和经营业绩信息。 IFRSs and the “Generally Accepted Accounting Principles” led by the SEC shift away from the long tradition of historical cost accounting and their fair value accounting rules are essentially absurd rules of financial analysis. Financial accounting should not meet the information needs of investors as the primary goal, but should be aimed at strengthening management for the promotion of real economy, business management and the national economy to provide legal evidence of financial position and operating performance information.