一、会计目标研究的主流观点及其经济环境分析目前,世界各国会计界关于会计目标的研究主要有受托责任学派和决策有用学派两种基本观点。我国会计界对会计目标的研究也主要是围绕这两大观点进行的。当然,对会计目标我们不能离开当时的经济环境孤立地评论其优劣。1.受托责任学派 First, the mainstream accounting point of view and analysis of the economic environment At present, the accounting profession around the world on the accounting objectives of the study are mainly fiducial responsibility schools and decision-making useful school of two basic points. The accounting profession in China’s accounting research is also mainly around these two major points of view. Of course, we can not comment on the merits of the accounting objective in isolation from the prevailing economic circumstances. 1. Fudan school of responsibility