| 会计信息失真的委托代理理论分析 |
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| 引用本文： | 林建财.会计信息失真的委托代理理论分析[J].科技情报开发与经济,2005,15(9):139-140. |
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| 作者姓名： | 林建财 |
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| 作者单位： | 福建三力机车有限公司,福建,泉州,362000 |
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| 摘 要： | 运用委托代理理论的委托人与代理人之间目标利益不一致、信息不对称以及契约的不完备性等揭示了会计信息失真问题,并在此基础上,探讨了实行会计委派制等治理会计信息失真的对策措施。
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| 关 键 词： | 会计信息失真 会计委派制 委托代理理论 |
| 文章编号： | 1005-6033(2005)09-0139-02 |
| 修稿时间： | 2005年2月22日 |
Analysis on the Principal-agent Theory and Accounting Information Distortion |
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| LIN Jian-cai.Analysis on the Principal-agent Theory and Accounting Information Distortion[J].Sci-Tech Information Development & Economy,2005,15(9):139-140. |
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| Authors: | LIN Jian-cai |
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| Institution: | LIN Jian-cai |
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| Abstract: | This paper reveals the problem of the accounting information distortion by using the disagreement of the consignor and the agent, the asymmetry of the information and the imperfection of the contract, and based on this, probes into the countermeasures for controlling the accounting information distortion such as carrying out the accountant appointment system. |
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| Keywords: | accounting information distortion accountant appointment system principal-agent theory |
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