受托责任观和决策有用观对照 - 已解决 - 搜搜问问（Accountability view and decision usefulness view - resolved - Search ask）.docVIP

受托责任观和决策有用观对照 - 已解决 - 搜搜问问（Accountability view and decision usefulness view - resolved - Search ask） Fiduciary responsibility view and decision usefulness view control Tags: [] 2007-12-28 12:35 peak accountability A satisfactory answer. (1) the accountability accountability is formed in the development of company system and based on the theory of modern property rights. At the early stage of the development of accounting, accounting information is mainly a kind of contract. Based on the development of the productive forces, the gradual separation of ownership and management, enterprise resource provider and as business management the formation of the authorities entrusted with the fiduciary relationship. The trustee entrusted to undertake reasonable management of delivery resources, effective management and application of the resources, making it possible to hedge, value-added and responsibility; truthfully report to the principal financial position and operating results, display of public accountability, the entrusting party accordingly make the investment and lending decisions and whether to replace the trustee. Therefore, accountability school believes that the goal of accounting is to provide accounting information to the accounting report form, reflect the fiduciary responsibility. Line. (2) after the decision usefulness of 1930s, western market economy is increasingly perfect, the capital market has been an unprecedented development, enterprise scale development, form more diversity and complexity. The stock has become a modern enterprise main organizational form, resource ownership and management separation has become one of the main features of common in the market economy. This has caused more and more enterprises increasingly fragmented and the number of shareholders, the principal becomes fuzzy, management performance if not satisfactory, equity holders are generally not appropriate or not change management directly, but through the capital market to sell