受托责任及其评价指标体系研究

Studies on Management's Accountability and the Related Evaluation System

新会计准则提出的财务报告目标之一是反映企业管理层受托责任履行情况,但企业管理层受托责任具体有哪些以及如何评价尚未明确。本文根据利益相关者理论和实际案例,界定了企业管理层受托责任对象及内容,并提出受托责任评价体系。

One of the financial reporting objectives addressed by the new Financial Accounting Standards is to disclose the accountability performed by managements. However, the specific contents of management＇s accountability have not yet been clarified, nor have the criterion of the related evaluation system. Based on the analyses upon the Stakeholder Theory and case, this essay defines the management＇s accountability and proposes the related evaluation system from the perception of stakeholders of the business.