在计划经济条件下，企业追求的是产值最大化，财务部门只需记录一下就行了，不需决策，反正生产的产品由国家统购包销。改革以后，先后实行了两次利改税，逐渐形成了利润最大化的企业经营目标，由于承包风盛行，受短期企业行为的影响，出现了破坏式经营，会计信息也受到伤害。1 Under the planned economy, enterprises are pursuing the maximization of output value. The financial department only needs to record it. No decision is needed. The products produced anyway are purchased and sold by the state. After the reforms, two profits and tax reforms were implemented successively, gradually forming a business goal of maximizing profits. As the contracting wind prevailed and was affected by the behavior of short-term companies, there was a destructive operation and accounting information was hurt. 1