美国会计界关于会计目标的研究形成两个主要流派——受托责任学派和决策有用学派。

There are two main schools, the school of trusted responsibility and the school of decision usability, in the research on the accounting target in American accounting circles.

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70年代后美国会计界关于会计目标的研究，形成了两个主要流派：受托责任学派和决策有用学派。

Two major genres about the study of accounting objective emerged in America after 1970s, principal-agent responsibility and decision-making availability.

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近年来，关于会计目标的研究虽然没有得出一个大家普遍认可的结论，但理论界仍然处于一个热烈讨论的氛围当中。

In recent years, there is none conclusion that everybody generally approved about accounting target, but the theory circle is still in an atmosphere discussing warmly.

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