1) Entrusted with management responsibilities
受托管理责任
2) The inner part entrusts to manage the responsibility
内部受托管理责任
3) accountability
[英][ə,kauntə'biliti] [美][ə,kaʊntə'bɪlətɪ]
受托责任
1.
Accountability,Audit and Power Control——Motivation Analyses on Power Control by Audit;
受托责任·审计·权力控制——审计对权力进行控制的动因分析
2.
On the Choice Between Accountability Theory and Contract Theory;
对受托责任本质论和契约本质论的选择
4) managers' fiduciary responsibility
管理者信托责任
5) commission responsibility view
受托责任观
1.
Based on the analysis of the divergence between commission responsibility view and decision-usefulness view and the essence of their differences regarding accounting objectives,this paper provides colleges and universities with basis for choice of accounting objectives.
就会计目标的基本内容分析了受托责任观和决策有用观的分歧及分歧的实质所在,为高校会计目标选择提供了基本的依据。
2.
Accordingly, its accounting objective is focused on commission responsibility view.
资本市场高度发展的美国 ,其会计目标定位于决策有用观 ,以满足投资的需要 ;企业融资主要依赖于银行贷款 ,其会计目标相应定位于受托责任观 ;我国社会主义市场经济条件下 ,国家处于权力中心地位 ,但随着资本市场的不断发展 ,会计目标必然会从受托责任观转向决策有用观的统一。
6) accountability approach
受托责任观
1.
This thesis combs the research on the relationship between the two viewpoints of "decision usefulness" and "accountability approach" on accounting objective.
论文在梳理关于会计目标"决策有用观"与"受托责任观"两论关系学说已有研究成果的基础上,对两者的差异进行了比较,应用系统论,认为会计目标是会计职能的具体化,会计目标的两论与会计职能的两论之间存在对应关系。
补充资料：受托
1.接受人家的委托。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条