20世纪70年代以来,在会计目标上西方形成了两大流派:决策有用学派和受托责任学派。二者对会计目标的争论对后来的会计理论研究产生了深远影响。目前,决策有用已成为主流观点。但是,受托责任是否就不合适了?决策有用和受托责任二者究竟是替代关系、从属关系还是其他关系?本文拟? Since the 1970s, the West has formed two major schools of accounting goals: the school of decision making and the school of fiduciary responsibility. The controversy over accounting objectives has had a profound impact on the subsequent study of accounting theory. At present, making useful decisions has become the dominant view. However, whether the fiduciary duty is inappropriate, whether the decision-making usefulness and the fiduciary responsibility are alternative relations, subordinate relations or other relations?