Fiduciary Duty(受托责任):  Fiduciary duty, also called the stewardship, is a duty //obligating a fiduciary (as an agent or trustee) to act with loyalty and honesty and in a manner consistent with the best interests of the beneficiary of the fiduciary relationship as a principal or trust beneficiary.

Decision Usefulness(决策有用):  Decision usefulness is the overall qualitative characteristic to be used in judging the quality of accounting information ,which is useful for the information users to make their decisions. For the purpose of evaluation ,it can be separated into the primary qualities of relevance and reliability.