【摘要】 受托责任广泛存在于社会经济的各个方面 ,也是会计理论研究中的一个重要命题。文章通过对日本、美国、加拿大、中国等学者所提出受托责任概念的分析 ,从受托责任的内容、构成要素、计量形式等方面界定了受托责任的内涵 ,提出了受托责任的会计涵义及其对会计审计发展影响。更多还原

【Abstract】 Accountability exists widely in every aspect of social economy and it is also an important topic of the theoretical research on accounting. According to the definition of accountability raised by scholars in Japan, America, Canada and China, this paper bounds the connotation of accountability form such aspects of accountability as the content, components, and calculating forms, and puts forward the meaning of accounting in accountability and its influence on the development of auditing in accounting.更多还原