多元会计目标下会计信息真实性的理论分析省会计学会课题组社会学家在对人类复杂的社会结构分析后认为，某个职业的生存是以另一些相关职业的存在为前提条件的；被尊为会计界泰斗的美国会计学家利特尔顿更进一步指出：“没有一项专业是因主观需要要想发展而得到发展的。首... Theoretical Analysis of the Authenticity of Accounting Information under Diversified Accounting Objectives After analyzing the complex social structure of human society, sociologists think that the survival of one occupation is based on the existence of other related occupations; Littleton, an American accountant who has taken the lead in accounting, further pointed out: "No major is developed because of subjective needs and wants to develop.