一、会计信息的期望功用--从会计目标理论的两个流派谈起 在会计目标理论的发展过程中,有两个代表性的流派:受托责任观与决策有用观。其中,受托责任观的主要观点是会计的目标就是向资源的提供者报告资源受托管理的情况,会计信息的功用以评价为主,因而会计信息应强调历史性与客观性;决策有用观则认为会计的根本目的是向信息的使用者提供对他们 First, the expected utility of accounting information - Speaking from the two schools of accounting target theory In the development of accounting objectives theory, there are two representative schools: the concept of fiduciary responsibility and a useful concept of decision-making. Among them, the main point of view of fiduciary responsibility is that the goal of accounting is to report the resource entrusted to the provider of resources, and the function of accounting information is mainly evaluation. Therefore, the accounting information should emphasize the historicity and objectivity; The fundamental purpose of accounting is to provide the users of information to them