求翻译：摘要：论文在梳理关于会计目标“决策有用观”与“受托责任观”两论关系学说，在已有研究成果的基础上，对两者的差异进行了比较，认为会计目标是会计职能的具体化，会计目标的两论与会计职能的两论之间存在对应关系。是什么意思？

Abstract: This paper targets at the comb of accounting "decision-usefulness view" and "fiduciary duty" on the relationship between the two doctrines, the existing research results based on the difference between the two were compared to that accounting is the accounting functions of the specific tar

Abstract: paper on accounting goals sorted out in the decision-making useful perspective," and "fiduciary responsibilities" doctrine, the relationship between two doctrines are based on the research achievements of the two persons, the comparison of a difference of opinion that accounting is account

Abstract: The paper in combs about accountant the goal “the policy-making useful view” and “the fiduciary duty view” the two "on's" relations theory, in had in the research results foundation, has carried on the comparison to both difference, thought accountant the goal is the function of accounting

Abstract: objective of carding on papers in accounting "view of decision-useful" and "the concept of fiduciary duty" on the relations between the two theories, on the basis of existing research results, to compare the differences between, think accounting objective accounting function of materializi

Summary: The thesis is combing and talking about the relation theory two times about accounting goal " useful view of making policy " and " being commissioned the responsibility view ", on the basis of already having research results, compare difference between them, think the accounting goal is the