现今,在对财务目标研究中有两种目标观比较具有代表性,即受托责任观和决策有用观。本文就其局限性进行简要分析。“受托责任观”产生于特定的会计环境,具有特定的历史意义,其局限性有:理论上,在代理关系中,会计是作为独立的第三者,站在公正、客观的立场向委托人报告受托责任的履行情况,而实务 Nowadays, there are two kinds of goals in the study of financial goals, which are more representative, that is, the concept of responsibility and the usefulness of decision-making. This article briefly analyzes its limitations. The concept of “accountability” arises from a specific accounting environment and has its own historical significance. The limitations are as follows: In theory, in the agency relationship, accounting is an independent third party, standing in an impartial and objective position The principal reports on the fulfillment of the fiduciary duties, but in practice