在把会计目标作为会计研究逻辑起点的研究中 ,“经管责任观”与“决策有用观”是其中两种有代表性的观点。这两种观点在以谁为中心提供信息、提供多少信息和会计的首要目标是什么等问题上有较大分歧。通过分析可以看出 ,“经管责任观”并非一无是处 ,其合理之处仍值得我们借鉴 In the study of accounting goal as the starting point of accounting research logic, “management responsibility concept” and “decision-making useful concept” are two representative views. Both of these views differ greatly on who is the center of the information, how much information they provide, and what the primary objective of accounting is. Through the analysis we can see that the “management responsibility concept” is not without merit, its reasonable still worth our lesson