两权分离以后,为了解经营者履行所有者委托的情况,所有者要求经营者必须提供会计报告,在会计上由于这一目的而提供会计报表称之为委托责任说;而所有者为进行投资决策也需要了解接受投资企业的经营现状及未来发展趋势,也同样需要企业提供会计报表,在会计上因这一目的而提供会计报 After the separation of the two rights, in order to understand that the operator performs the entrustment of the owner, the owner requires that the operator must provide the accounting report for accounting purposes, which is referred to as the entrustment responsibility, and the owner makes the investment Decision-making also need to understand the status quo and future development of the business accepting investment, and also require enterprises to provide accounting statements, in accounting for this purpose to provide accounting