会计目标理论的现实选择_基于受托责任观和决策有用观的融合(国外英语资料).docVIP

会计目标理论的现实选择_基于受托责任观和决策有用观的融合 Medium pants cricket well Realistic choice of accounting objective theory The fusion sun, based on the concept of fiduciary duty and the usefulness of decision making Abstract: the accounting objective has two main viewpoints: the concept of fiduciary duty and the usefulness of decision making. The concept of fiduciary duty exists on the basis of separation of powers. But with the market economy Led to the development of two rights separation clientage began to blur, information demanders of accounting information needs not only satisfied with the understanding of