...年10月由罗伯特特鲁布罗德委员会（Robert Trueblood mittee）所提出的《财务报表的目标》（objectives of financial statements）的基础上,该报告是在对用户调查后所撰写,是基于会计信息使用者的需求而建立的会计目标.
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其主要目标是，通过对可能被利用的信息系统弱点进行评估而建立一些强制需求，以此提高对财务报表的内部控制。
Its primary aim is to improve internal controls for financial reporting by establishing mandatory requirements for assessing risks to information system vulnerabilities that can be easily exploited.
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method.
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