责任会计制度向最高层管理部门提供其各级下属单位对企业经营业绩的好坏应承担责任的资料。

In addition, such systems provide top management with information identifying the individuals responsible for both strong and weak performance throughout the organization.

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第五部分研究了证券法领域注册会计师审计对利害关系人的侵权责任，提出了我国证券法领域会计师事务所对利害关系人承担责任的新模式。

Part V focuses on the CPA legal liability to third parties in the field of securities law, brings forward new mode of CPA legal liability to third parties in this field.

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第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践，提出了我国会计师事务所对利害关系人承担责任的新模式。

Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.

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第四部分研究了外国司法实践中注册会计师审计侵权责任的理论和实践，提出了我国会计师事务所对利害关系人承担责任的新模式。

Part IV focuses on the theory and practice of CPA audit tort liability of foreign countries, brings forward new mode of CPA legal liability to third parties.

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