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在“决策有用观”会计目标的指导下,美国财务会计准则委员会制定的财务会计准则离财务会计工作的固有规律越来越远,导致财务造假事件越来越严重,会计的真实性原则(客观性)受到严重挑战,第七号概念框架的颁布使这一现象走到了极端。之所以会出现如此结果,是因为美国财务会计准则委员会以偏概全,依个别代表整体做法的必然结果。文章从会计的本质出发,指出:会计目标应该是分层次性的,“决策有用观”只是在特定经济环境下使用会计信息子系统的目标,它不能代表整个会计信息系统的目标,整个会计信息系统的总目标应该是“四观合一”的目标体系。
Under the guidance of accounting objective of “decision-making useful concept”, the financial accounting standards formulated by the Financial Accounting Standards Board are farther and farther away from the inherent laws of financial accounting, resulting in more and more serious financial counterfeiting and the principle of accounting’s authenticity Sexuality) was severely challenged and the promulgation of the seventh conceptual framework put the phenomenon to the extreme. The reason for such a result is that it is the inevitable result of the FASB’s partiality and individual representation on the whole. Based on the nature of accounting, the article points out that the accounting objectives should be hierarchical. The objective of decision-making is only the goal of using accounting information subsystem in a specific economic environment. It can not represent the goal of the entire accounting information system. The entire accounting information The overall goal of the system should be a “four-for-one” target system.