“受托责任”作为一种思想,在西方已形成一个学派,即受托责任学派,其代表人物有井尻雄士(YujiIjiri)、恩里斯特·帕罗科(E·J·Parlock)等。该学派在发展过程中与决策有用学派竞争,导致学术界和实务界对会计目标认识产生差异,继而使对会计目标的不同认识成为西方会计理论研究的“楚河汉界”。与之迥异的是,我国会计理论界讨论的焦点源于南北会计界关于会计本质的两论之事,并随之出现了财务与会计关系问题的研判。著名会计学家杨时展教授以其中立的地理位置和观念立场,为消 As a kind of thought, “fiduciary responsibility” has formed a school in the west, which is the school of fiduciary responsibility, whose representatives are Yuji Jiri and Earl Parlock. The school competes with the schools of decision-making usefulness in the process of development, resulting in the difference between the academic circles and the practical circles in recognizing the accounting goals, thus making the different recognition of the accounting goals become the “Chu River Habitation” in the study of western accounting theory. In contrast, the focus of discussion in the field of accounting theory in our country stems from the two arguments about the nature of accounting in the North-South accounting circles, with the consequent judgment on the relationship between finance and accounting. Professor Yang Shizhan famous accountant with its neutral geographical position and concept of position, as elimination