浅谈受托责任与环境会计产生的内在联系  

On Interrelation of Fiduciary Responsibility and Environmental Accounting

作　　者：白英防[1] 

机构地区：[1]云南财经大学会计学院,云南昆明650221

出　　处：《广西财经学院学报》2007年第6期27-29,共3页Journal of Guangxi University of Finance and Economics

摘　　要：在资源所有权与资源经营管理权相分离的背景之下,受托责任是一个非常重要的概念,它要求资源经营管理当局必须对受托运用管理的资源承担起管理职责,同时妥善地向委托人说明和报告职责的完成情况。企业开展环境会计核算的基本目的,就是向信息使用者也即利益相关者提供有关信息披露主体对其环境受托责任的履行情况和对决策有用的环境会计信息。而正是有关环境会计信息使用者对环境会计信息的需求,推动着企业环境会计的发展。Under the background of separating resources ownership from its management power, fiduciary responsibility is an important concept. It requires the resources management authorities to perform the entrusted management duty, and properly report the performance to the trustors. The purpose of enterprises promoting environmental accounting is to provide information disclosing the fulfillment of fiduciary duty as well as information useful for decision - making. It is this users＇ demand for environmental accounting information that pushs the development of environmental accounting.

关 键 词：受托责任 环境会计 委托 受托代理 

分 类 号：F230[经济管理—会计学]