2) Public Financial Accountability
公共财务受托责任
1.
Public Financial Accountability,Performance Assessment and Reform of Government Financial Report;
公共财务受托责任、绩效评价与政府财务报告改革
3) finanical depository duty
财政受托责任
4) 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
5) public finance commissioned responsibility
公共财政受托责任
1.
The government performance examination of public expenditure is the most forceful mechanism to implement measuring, inspecting, examining, fulfilling and supervising government public finance commissioned responsibility.
政府公共支出绩效考评是计量、检查、考核、落实和监督政府公共财政受托责任的最为有力的实施机制。
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：受托人
受托人 Fiduciary
定义：
法律授权一名人士为另一名人士持有资产。受托人管理资产以另一名人士的利益，而不是本身的利益为前提。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。