一、政府的受托责任与预算会计受托责任是由于资源或活动的委托与受托行为而产生的。这种委托关系可以由于聘请而建立,可以由于任命而建立,还可以由于民主选举而建 First, the government’s fiduciary responsibility and budget Accounting Fiduciary responsibility is due to resources or activities commissioned and fiduciary behavior arising. Such trusts may be established by hiring, may be established by appointment, or by democratically elected