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会计是代理关系的第三者委托人和代理人是现代企业多元代理关系的两类经济主体。会计是代理关系的真正“第三者”。会计的基本职能是反映，在代理关系中，会计的职责是把代理活动的结果客观地记录下来，并如实报告给委托人和受托人，以供代理双方合理地进行代理决策和其他...
Accounting is the relationship between the third party principal and agent are the two types of economic agents of modern enterprise diversified agency. Accounting is the true “third party” of agency relations. The basic function of accounting is to reflect that in the agency relationship, the accountant’s duty is to objectively record the result of the agency activity and faithfully report it to the principal and the trustee for both the agent and the agent to reasonably make proxy decisions and others ...