受托责任

政府业绩计量和报告：一个受托责任观点

Governmental Performance Measurement and Reporting from the Accountability 's Angle

换言之，政府的公共受托责任对政府会计产生了需求。

In other words , it is government accountability that demands governmental accounting .

公司对股东负有的受托责任

the company 's fiduciary duty to its shareholders

模式X认为会计附属于预算，强调政府内部的受托责任；

Model X believes accounting is subordinated to budgeting , concerned with the government interior accountability .

近期如操纵libor利率和滥售支付保护险（paymentprotectioninsurance）之类的丑闻暴露了一些行为，它们不仅不满足受托责任标准，而且已经堕落到违反得体、合法这些日常要求的地步。

Recent scandals , from LIBOR fixing to the mis-selling of payment protection insurance , have revealed behaviour which not only fails to meet fiduciary standards but has been so low as to violate everyday requirements of decency and legality .

因此，看到railpen这样的养老基金，在汇丰和年利达律师事务所（linklaters）的协助下，做出推动讨论前进的努力，并就受托责任提出重要问题，是令人欣慰的。

So it is good to see pension funds like railpen trying to move the debate on , and raise important questions about fiduciary duty ( see page 1 ) , with the help of HSBC and Linklaters .

这是受托责任发展的结果。

All these are the results of the development of accountability .

第一部分受托责任与政府审计的历史演进。

Section I The historical development of accountability and government audit .

遵守受托责任标准还意味着避免利益冲突。

Conformity to fiduciary standards also means avoiding conflicts of interest .

政府会计改革的公共受托责任视角解析

Analysis of Government Accounting Reform from the Perspective of Public Accountability

从委托代理理论看财务负责人的双重受托责任

The Dual - entrusted Responsibilities of Financial Headers from Agency Theory

在金融业，这就是所谓受托责任。

In the financial world , it is called fiduciary duty .

我对洛&加律所有受托责任。

I have a fiduciary responsibility to Lockhart / Gardner .

其次，对影响审计免疫系统产生和发展的公共受托责任、新公共管理理论进行了概述。

Secondly , this paper summarized public accountability and new public management theory .

目前，在对会计目标的认识上，存在着决策有用学派和受托责任学派。

There are two schools of accounting objective : decision usefulness and accountability .

对受托责任本质论和契约本质论的选择

On the Choice Between Accountability Theory and Contract Theory

成文法界定了公司董事的受托责任。

Statutes define the fiduciary duties of company directors .

两权分离下的受托责任分析

Accountability Analysis Based On Separation of Two Equity

财政受托责任的理论分析

The Theoretical Analysis on the Financial Depository Duty

交易费用、契约成本、受托责任与内部审计论医疗服务收费

The Theories of Transaction Fees , Acquisition Cost , and Accountability with Internal Auding

第一章研究公共受托责任、公平和效率。

Chapter one looks into general accountability , public accountability , equity and efficiency .

解除受托责任：现阶段我国会计目标的定位

Relieving Accountability : the Location of the Current Stage Accounting Goal of our Country

第二层次是较理想的层次，即决策有用观（含受托责任观）。

The second level is " decision-making utility perspective ", which contains accountability perspective .

权力控制与国家审计参与&基于公共受托责任的视角

Power Control and Governmental Audit 's Participation & From the Perspective of Public Accountability

然而，受托责任的加强是审计功能拓展的主要内在因素。

However , the responsibility is to strengthen the audit function expansion main internal factors .

三者以委托代理关系为中心形成了功能互补、共生互动的经济运行系统，共同维持着受托责任机制运行中的公平与效率。

The trust-agent mechanism among the three components forms the basis of fairness and efficiency .

政府财务报告是以财务信息为主要内容，全面系统地反映政府财务受托责任的综合报告。

Government financial report is based on financial information and systematically reflects government fiduciary responsibility .

林业会计核算体系重构：分类经营制度、生态需求与受托责任

Rebuilding Forestry Accounting System Basis on Classify Forestry Operation , Ecological Needs and Responsibility Commissioned

文章在对会计目标两大流派，即“决策有用学派”和“受托责任学派”评述的基础上，提出会计目标多元化的主张。

This article claims the diversification of accounting goals after reviewing two schools on accounting goals .

涉及资产管理之类的合同往往试图排除受托责任。

Contracts , such as those of asset managers , often attempt to exclude fiduciary obligations .