财务会计的目标是一个随着时间推移而不断发展的概念,每一种观点的形成都与其特定的时代背景相联系,其发展受到所处经济环境的制约。学术界现在广泛认同的观点为:“在资本市场不是十分发达的情况下,受托责任观较为切合实际……而在资本市场发育十分成熟的情况下,比较而言,决策 The goal of financial accounting is a concept that evolves over time, each of which is linked to its specific historical background and whose development is constrained by the economic environment in which it operates. The academic view is now widely accepted as: "In the capital market is not very developed circumstances, the concept of fiduciary responsibility is more realistic ... ... And in the capital market is very mature situation, in comparison, the decision-making