企业提供财务报告的目标究竟是什么?这是一个学术界长期争议的话题。尽管不同的学者有多种总结或归纳,但在我看来——这是一种多少有点武断、学者应当回避的态度——只有两大类,即:决策有用或受托责任。基于代理理论的实证研究学派倾向于认为,决策有用是一个无法——至少是难以——验证 What is the goal of the company to provide financial reports? This is a topic of academic long-term controversy. Although there are many different kinds of summarization or induction by different scholars, it seems to me - a somewhat arbitrary one and the scholars should dodge their attitude - there are only two broad categories, namely, the usefulness or fiduciary responsibility of decision-making. The empirical research school based on the theory of agency tends to think that the usefulness of decision-making is an inability - at least difficult - to verify