我国的会计目标理论主要有受托责任观和决策有用观。
The accounting goal theory of our nation mainly have entrusting liability viewpoints and useful viewpoints of policy-making.
会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.
最后，文中采用个案分析的形式，对前述理论进行了应用验证，试图实现将设计的环境会计制度纳入实务应用领域的目标。
In the last chapter, the aim of the case study is to do some practical research on the above-mentioned theories, and to realize the goal of putting the above-designed EAS into practice application.
应用推荐