会计受托责任下的责任会计乐山冶金机械轧辊厂劳秦汉按传统的＂财产托付＂观念，会计受托责任是因财产的两权分离所导致的，即使到了现代，这依然是主要的成因之一。自本世纪五十年代开始，西方逐渐流行起＂资源托付＂观念，会计受托责任是因某种资源贡献的结果，＂委托人... Accountant Accountant Responsibility Accounting Leshan Metallurgical Machinery Roller Factory Lao Qinhan According to the traditional concept of “property entrusted”, accountant fiduciary responsibility is caused by the separation of the two property rights, which is still one of the major causes even in modern times. Since the 1950s, the concept of “entrusted by resources” has gradually become popular in the West. The responsibility of accounting is the result of the contribution of certain resources. "The client ...