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1)  Responsibility [英][rɪ,spɔnsə'bɪləti]  [美][rɪ'spɑnsə'bɪlətɪ]
责任观
1.
First,the article compares the different definitions of "responsibility" in Chinese and western cultures,and suggests two main meanings of "responsibility" which include the attribution of faults and undertaking accountability.
在此基础上,从责任归因模式、内外归因、成败归因等维度比较了中西文化中责任观的异同,并探讨了责任观差异的社会文化根源。
2)  objective responsibility
客观责任
3)  subjective responsibility
主观责任
1.
?The theory of classical criminology thinks that the precondition and base of the cognizance of subjective responsibility due to neglectful misstep is the disobeying of the obligation of mental notice.
古典刑事学派的过失犯罪理论认为,违反心理注意义务,是认定疏忽大意过失犯罪主观责任的前提和基础。
4)  view of responsibility
责任观念
5)  peasants responsibility conception
农民责任观
1.
Taking Huaqiao Town of Hengnan County,Hunan Province,as the research example zone,this paper makes social investigation and empirical analysis on the present situation of peasants responsibility conception from three aspects,and advances some suggestions on strengthening peasants responsibility conception.
以湖南省衡南县花桥镇为研究样本区域,从三方面对农民责任观现状展开了社会调查和实证分析,并对如何进一步增强农民责任观提出了建议。
6)  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。
补充资料:不自观音,以观观者
【不自观音,以观观者】
  不自观音者,谓不随声尘所起知见也。以观观者,谓返照自性也。不起知见,则无所妄;返照自性,则一切真寂,无复苦恼。故令受苦众生,蒙此真观,即得解脱,是为无畏。经云:观其音声,即得解脱。是也。
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