哲学考量存在于目前释义下的会计受托责任观就会发现,这种观点存在着错位认知并事实导致了会计活动及会计信息的混乱。因为按照该观点,会计受雇于经营管理者而非基于历史实践背景下的所有者立场。当会计立场被错位为经营管理者的前提下,势必导致前述混乱。只有将会计按其实践的历史观归位其所有者立场,方能从相当程度上消除会计活动及会计信息的混乱,还会计一个诚信清白。 Philosophical considerations exist in the current interpretation of the concept of accountant fiduciary responsibility will find that this view there is misunderstanding and fact led to accounting activities and accounting information confusion. According to this view, accounting is employed by managers rather than owners based on historical practices. When the accounting position is dislocated as the premise of managers, is bound to lead to the aforementioned chaos. Only by accounting in accordance with their practice of history view their owners position, to a considerable extent, to eliminate the confusion of accounting activities and accounting information, but also accounting for an honest innocence.