作为现代会计理论研究的起点,会计目标的地位是不言而喻的。众所周知,会计目标的决策有用观被大多数国家所接受、推崇。然而在决策有用观指导下的美国,虽拥有堪称世界楷模的会计制度、会计理论,却相继发生了令世人震 As a starting point for the study of modern accounting theory, the status of accounting objectives is self-evident. As we all know, the accounting objective of the usefulness of the decision-making accepted by most countries, respected. However, under the guidance of the policy-making concept of usefulness, the United States, despite having the world’s most influential accounting system and accounting theory,