现代会计是会计发展的结果,它是一种以货币量度、按规定方法和目标,来计量和调控一个实体的经济工作的经过和结果的控制系统。本文试从现代会计受托责任意识、决策观和效益观三方面探讨对提高经济效益的作用。一、现代会计受托责任意识是提高经济效益的内在动力受托责任(accountability)产生于资本主义现代经济中,由于生产力发展,资本所有者与管理者分离。所有者授权管理人,管理人则须向委托人(所有者)报告受托责任的完成 Modern accounting is the result of accounting development. It is a control system that measures and regulates the economic work process and results of an entity based on monetary measurement, according to prescribed methods and goals. This article tries to explore the role of improving the economic benefits from the three aspects of modern accounting fiduciary responsibility consciousness, decision-making concept and benefit view. I. The Internal Accountability of Fiduciary Responsibility for Modern Accountancy is an Intrinsic Motivation to Enhance Economic Benefits The accountability arises from the capitalist modern economy. Because of the development of productivity, the capital owner is separated from the manager. The owner authorizes the manager, and the manager must report the completion of the fiduciary duty to the principal (owner)