受托责任观

会计目标是会计理论的重要组成部分，决策有用观和受托责任观是长期以来在西方发达国家具有统治地位的两大学派。

Accounting goal is an important part of accounting theory . Useful decision and accountability are two group schools which have been in dominant position in west developed countries for a long time .

第二层次是较理想的层次，即决策有用观（含受托责任观）。

The second level is " decision-making utility perspective ", which contains accountability perspective .

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 .

受托责任观是隐含在相关法规和会计实务中的目前高校会计目标的事实选择。

Commission responsibility view is a de facto choice of the present college accounting objectives implied in related rules and accounting practice .

德日证券市场不够发达，公司股权机构控制的特点，决定了德日的会计目标是受托责任观。

The unadvancement of German and Japanese stock markets and the central characteristic of company shares determine their accounting target is entrusted duty .

收付实现制是现金流动制的雏形，受托责任观下权责发生制的出现否定了收付实现制。

Cash basis , which is the embryonic form of cash flow basis , is denied by the appearance of the accrual basis under accountability .

最主要的观点有以下几种：受托责任观、决策有用论、企业契约论、外部压力论、自愿披露论。

The main points are : concept of fiduciary duty , decision-usefulness theory , corporate contract theory , external pressures theory , voluntary disclosure theory .

财务会计目标逐渐由受托责任观转向决策有用观，强调会计信息更加有利于投资者进行决策。

The target of financial accounting is varying from fiduciary responsibilities to decision-making availability , and emphasizes that the accounting information is in favor of the investors ' decision .

随着会计目标转向决策有用观，产生于受托责任观的权责发生制便显露出了缺陷，于是现金流动制便应运而生。

With the goal of accounting turns to the decision-making useful concept , the accrual basis shows lots of deficiencies , which leads to the cash flow basis come into being .

在构建我国的财务会计概念框架时，应考虑受托责任观和决策有用观有其特定的适用环境，并借鉴国际上关于概念框架中会计目标的定位。

We should consider the particular applying environments of accountability view and decision making view , and use the achievements of western countries financial standard setters for reference when financial accounting concepts framework is developed .

随着资本市场不断地发展、股权分散化程度的提高，会计目标由受托责任观转向了决策有用观。

With the continual development of the capital market and the improvement of the degree of the dispersed ownership , the accounting target has turned from the fiduciary duty concept to the viewpoint of decision usefulness .

我国应建立财务会计概念框架体系，并制定以“受托责任观”为核心的信息质量特征体系，将可靠性作为最重要的质量要求。

We should build our system of conception frame for financial accounting , and make up own system of accounting information qualitative characters by the core of committed responsibility , taking reliability as the important accounting information quality .

我国证券市场不够发达，公司治理结构，既有机构控制型又有拥有者管理型，会计目标应在西方受托责任观基础上，转换成会计控制观；

The stock markets in our country is unadvanced . There are two structure of company management organization control and Owner Management . So the accounting target should be turned into Accounting control on the basis of Western Entrusted Duty .

高等学校会计目标应是受托责任观和决策有用观的统一，提供的会计信息应反映高等学校管理者受托责任的履行情况，有助于财务报告使用者作出有效的决策。

The accounting objective of higher school should be unified the fiduciary responsibility view and decision-usefulness view . Accounting information that the higher school provided should reflect the performance of administrator and will help users of financial reports to make effective decisions .

随着当前高校办学体制、资金结构等方面的变化，会计目标应当从受托责任观向决策有用观转变，具体地应当在会计信息提供的对象、会计信息的范围和信息的质量特征三方面进行重构。

In company with changes in present college running mechanism , fund structure , accounting objectives should be transferred to decision-usefulness view . To be specific , restructuring should be carried on in the objects , range and quality features of accounting information .

在理论界和实务界都未对高校会计目标形成明确认识的情况下，通过对相关法规和高校会计工作实务进行分析，发现当前事实上选择的是受托责任观。

Although no common understanding on accounting objectives has been reached , we come to a conclusion that the theory circle and the practice circle actually give priority to commission responsibility view through analysis of related students and accounting practice of colleges and universities .

从受托经济责任观出发，分析了受托经济责任与问责的关系，笔者认为有受托责任关系就有问责的存在，有问责就必然存在受托经济责任。

From the accountability outlook , I analyze the fiduciary relationship between economic responsibility and responsibility-seeking . I think there is responsibility-seeking if the accountability exists , and there is bound to accountability on the responsibility-seeking .

蔡春教授（19912002）提出的受托经济责任观和审计控制观指出，审计是一种以确保受托经济责任之全面有效履行为目标的特殊的经济控制行为。

When putting forth his theories of accountability and audit control , Professor Cai Chun ( 1991,2002 ) pointed out that auditing is a special economic control practice to secure full and effective fulfilling of accountability .

本部分在文献回顾的基础上，结合受托经济责任观，分析了审计问责制的内涵特征及其产生的历史背景，进而厘清行政问责制与审计问责制的关系。

Based on literature review , combining accountability outlook , this section analyze the characteristics and the historical background of responsibility-seeking system of auditing and then clarify the relationship between the administrative responsibility-seeking system and audit responsibility-seeking system .

从受托经济责任观出发，根据系统论的观点，笔者认为受托经济责任是一个有结构的系统，是由责任人维、行为责任维和报告责任维组成的体系。

From accountability outlook , according to the system views , the writer thinks accountability is a structural system , which is a 3D system and constitute of person of responsibility and responsibility of conduct and responsibility of report .