双重受托责任会计初探

Research on Double－ entrusted Responsi bility Accounting

双重受托责任会计是责任会计的新发展，在当前委托──代理关系日趋复杂、双重受托责任日益繁重的情况下，研究双重受托责任会计具有十分重要的现实意义。文章就双重受托责任会计的内涵、目标、原则、特点、职能、核算模式、计量与报告、推广对策等方面进行了较为全面的论述。

Double－ entrusted Responsibility Accounting is the new branch of Responsibility Accounting . Today, the relationship between principal and agent is more complex, and the double－ entrusted responsibility is heavier than before. Comparing with traditional Accounting, Double－ entrusted Responsibility Accounting is more suitable to Accounting reform in this condition. This article deeply expounds the connotation, purposes, principles, characters, functions, accounting models, reports and popularizing measures of Double－ entrusted Responsibility Accounting.