What are the characteristics of the quality of accounting information under fiduciary responsibility

1. Reliability: Reliability means that accounting information must be objective and verifiable.

2. Relevance.

Relevance means that accounting information is related to the problem that the information user is trying to solve, that is, it is related to the decision made by the user and has the ability to influence the decision. At its core, relevance is useful for decision-making. Whether a piece of information is relevant depends on whether it has the best value and the feedback value.

3. Comprehensibility: Comprehensibility means that the accounting information must be able to be understood by the user, that is, the accounting information must be clear and easy to understand.

4. Comparability: Comparability refers to the consistency and comparability of the accounting information of an enterprise with the same accounting information of other enterprises as much as possible.

5. Substance over form: Enterprises should carry out accounting recognition, measurement and reporting according to the economic substance of transactions or events, rather than just using their legal form as the basis for accounting recognition and measurement.

6. Importance: Enterprises are required to distinguish the importance of transactions or events in the process of accounting confirmation and measurement, and adopt different accounting methods.

7. Prudence: Enterprises are required not to overcount assets or income, undercount liabilities or expenses, and make secret provisions when carrying out accounting confirmation and measurement.

8. Timeliness: The information shall be provided to the user before it expires for the user.

The quality standard of the accounting information provided by the enterprise. Manifestations: Some properties or characteristics of accounting information that are useful for users of accounting information to make decisions.

It is the basis for achieving accounting objectives, a guide for confirming, measuring, recording and reporting, and a basis and standard for evaluating the quality of accounting information.

The concept of fiduciary responsibility believes that the accounting goal is to effectively coordinate the relationship between entrustment and trusteeship in an appropriate way, and in order to reflect the business status of the trustee in a true, impartial, fair and just manner, it is necessary to adopt the historical cost measurement attribute and the historical cost accounting model. In accounting, reliability is emphasized over relevance. Users of accounting information pay more attention to the income statement in the accounting statement.

Summary. The fiduciary responsibility system is more conducive to the authenticity and completeness of accounting information, 1. The concept of usefulness in decision-making refers to the view that accounting provides useful information for decision-making by various stakeholders of the enterprise.

2. Fiduciary responsibility is a universal economic relationship, but also a universal and dynamic social relationship.

One is the settlor, and the other is the trustee or **person. The settlor grants the trustee the right to operate and manage the assets, and the trustee shall assume the entrusted responsibility after accepting the entrustment, which is the fiduciary responsibility.

3. The superiority of the concept of usefulness in decision-making:

1) Adhering to the concept of usefulness in decision-making is conducive to improving the quality of accounting information.

2) In the accounting measurement mode, a variety of valuation methods coexist, reflecting the principle of proportionality.

3) Adhering to the concept of usefulness in decision-making is conducive to standardizing and developing the capital market, and promoting the mobility of social capital and the effective use of social resources.

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Fiduciary responsibility or decision-making is more conducive to the truth and completeness of accounting information.

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The fiduciary responsibility system is more conducive to the authenticity and integrity of the accounting information, 1. The useful concept of decision-making refers to the view that accounting is to provide useful information for the decision-making of various stakeholders of the enterprise. 2. Fiduciary responsibility is a universal economic relationship, and it is also a universal and dynamic social relationship. One is the settlor, and the other is the trustee or **person.

The settlor grants the trustee the right to operate and manage the assets, and the trustee shall assume the entrusted responsibility after accepting the entrustment, which is the fiduciary responsibility. 3. The superiority of the useful concept of decision-making: (1) Adhering to the useful concept of decision-making is conducive to improving the quality of accounting information.

2) In the accounting measurement mode, a variety of valuation methods coexist, reflecting the principle of proportionality. 3) Adhering to the concept of usefulness in decision-making is conducive to standardizing and developing the capital market, and promoting the mobility of social capital and the effective use of social resources. Hope it helps you <>

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Summary. The theoretical perspective of the concept of fiduciary responsibility.

The concept of fiduciary responsibility can be traced back to"Accounting"At the beginning of > accounting, as a relatively popular school, it benefited from the company system"The emergence and development of the company system. From the perspective of the history of accounting development, with the completion of the industrial revolution, the enterprise form represented by the company system began to appear and became widely popular, followed by the enterprise entrustment relationship"> entrustment relationship has also been further developed, thus forming a fiduciary responsibility concept with fiduciary responsibility as the goal orientation.

Why the performance of fiduciary duties is always intertwined with accounting information.

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The theoretical viewpoint of the fiduciary responsibility concept can be traced back to"Accounting"At the beginning of > accounting, as a relatively popular school, it benefited from the company system"The emergence and development of the company system. Judging from the history of accounting development, with the completion of the industrial revolution, the enterprise form represented by the company system began to appear and became widely popular, followed by the enterprise entrustment relationship"The > entrustment relationship has also been further developed, thus forming a fiduciary responsibility concept with fiduciary responsibility as the goal orientation.

No way.

The goal of accounting for public institutions is to provide accounting information related to the financial status of public institutions, business results, budget implementation, and so on, so as to reflect the performance of public institutions' fiduciary responsibilities and help accounting information users to carry out social management and make decisions that are sensitive to economic authorities. ”

1. In the actual accounting work, due to the fact that the person in charge of the unit, the accountant, and other personnel were regarded as the main body of accounting responsibility in the past, and even the accounting personnel were given a "dual identity", in fact, it caused multiple subjects, no one was responsible, and the original accounting responsibility system was unscientific and unrealistic. 2. Judging from the inspection of the accounting work by the financial department, there are many reasons for the illegal accounting behavior of false accounts, including external reasons such as poor supervision and imperfect system, as well as internal reasons such as the low quality of accounting personnel and the imperfect restraint mechanism, but the internal reasons are more prominent. Many problems such as falsification of accounts are either the result of the instructions, instructions, and coercion of the person in charge of the unit, or the negligence of the person in charge of the unit in the past in management and supervision.

If the internal management system is sound, without the consent or acquiescence of the person in charge of the unit, there will be no problems such as other personnel falsifying accounts and fabricating false accounting materials without authorization. 3. The person in charge of the unit instructs, instigates, and compels the key factors that produce illegal accounting behavior, although the person in charge of these units is not familiar with the specific accounting technical issues, but the "key links" that affect the profit and loss, and the "key technology" that adjusts the profit and loss, can be used freely. Therefore, the person in charge of the unit shirks the responsibility conferred by the law on the grounds of "not understanding accounting in hand arguments", which is unreasonable and inconsistent with the actual situation.

Judging from the relevant foreign company and accounting legislation, the financial and accounting reports provided by the company are also stipulated to be the responsibility of the company's management authorities. The person in charge of the unit shall be responsible for the authenticity and completeness of the accounting behavior and accounting data of the unit, which is in line with the international practice. Therefore, emphasizing that the person in charge of the unit is the main body responsible for accounting is conducive to standardizing accounting behavior and ensuring the quality of accounting information, and is conducive to fundamentally solving outstanding problems such as chaotic accounting order.

The revised "Accounting Law" stipulates that the person in charge of a unit is the main body responsible for the accounting behavior of the unit, which grasps the crux of the problem.

The main body of accounting responsibility of the unit is the person in charge of the unit.

The main body responsible for the quality of accounting information is the person in charge of the unit (legal representative).

1. Clarify that the person in charge of the unit is the main body of accounting responsibility of the unit.

2. It is stipulated that the person in charge of the unit must sign and seal the financial accounting report and be responsible for its quality.

3. It is stipulated that the person in charge of the unit must ensure that the accounting institution and accounting personnel perform their duties in accordance with the law;

4. The legal responsibility of the person in charge of the unit for illegal acts in the accounting work of the unit.

Accounting responsibility is the responsibility of the management and governance of the audited entity for the financial statements prepared and provided.

Accounting responsibilities are for the audited entity. According to the provisions of the Independent Auditing Standards, the audited entity has the following accounting responsibilities: Establish and improve the internal control system of the unit to protect the safety and integrity of the assets of the unit; Ensure that the accounting information submitted for audit is true, legal and complete.

The accounting responsibility of the audited entity should be written into the audit business agreement to show responsibility.