一、会计目标要求防范会计信息失真从20世纪70年代起,财务会计目标就成为各国会计理论界研究的热点、难点和焦点。纵观会计理论界对财务会计目标的研究,主要有两大流派,即受托责任观和决策有用观。葛家澍教授指出:“从信息使用者的划分来看,不同的投资者和债权人,对会计信息的? First, the accounting objectives required to prevent accounting information distortion From the 1970s onwards, the goal of financial accounting has become the focus of the study of accounting theory in various countries, difficulties and focus. Throughout the accounting theory of the study of financial accounting goals, there are two major schools, namely, the concept of responsibility and decision-making trusted perspective. Professor Ge Jiashu pointed out: "From the perspective of the division of information users, different investors and creditors, the accounting information?