四、财务会计的目标起指引方向的作用从七十年代初期起,财务会计目标的研究开始受到了美国会计职业界的重视。美国佛罗里达国际大学会计学教授莫斯特写道:“在过去十年中,似乎普遍接受了这样的看法:只有财务报告准则是以一致的目标为基础,准则才能成为有用的和有效的”。探讨会计目标的必要性可以从两方面看:第一,“任何研究领域的起点都是提出研究的界限和确定它的目标”,会计研究也不例外;第二,既然已经接受了会计是一个经济信息系统,财务会计是这个系统中向外界提供财务信息的子系统的定义,那么,没有目标的系统,特别是不明确自己的目标的人造系统是不可想象的。1960年,一篇题为《研究方法论和会计理论设计》的文章已说到目标在会计理论体系中的重要性及其特点。文章说:“企业 Fourth, the goal of financial accounting as a guideline From the early 1970s onwards, the study of financial accounting goals began to receive the attention of the accounting profession in the United States. Moss, a professor of accounting at Florida International University, wrote: “There has generally been a perception in the past decade that guidelines can only be useful and effective if they are based on a common goal.” The need to explore accounting objectives can be seen in two ways: first, “the starting point for any research area is to set the boundaries of research and determine its goals”, and accounting research is no exception; and second, since accounting has been accepted as a Economic information systems, financial accounting is the definition of the subsystems of the system to provide financial information to the outside world, then it is unthinkable that there is no target system, especially artificial systems that do not define their own goals. In 1960, an article entitled “Research Methodology and Design of Accounting Theory” said that the importance of the target in accounting theory and its characteristics. The article said: "Business