财务报告机制
Financial reporting mechanism
以上为机器翻译结果，长、整句建议使用 人工翻译 。
从上市公司财务报告报出机制来看，管理层作为代理人为了解脱受托责任，需向委托人报出财务报告。
From the view of reporting mechanism of the listed company's financial report, managers need to provide financial report to clients to relieve the entrusted responsibility.
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