| 会计委派制的理论基础分析与探讨 |
| |
| 引用本文： | 林建财,衣长军. 会计委派制的理论基础分析与探讨[J]. 科技情报开发与经济, 2005, 15(10): 110-111 |
| |
| 作者姓名： | 林建财 衣长军 |
| |
| 作者单位： | 福建三力机车有限公司,福建,泉州,362000;福建三力机车有限公司,福建,泉州,362000 |
| |
| 摘 要： | 分析了会计委派制产生的经济学、博弈论与委托代理理论基础，指出会计委派制是治理当前会计信息失真的重要对策之一。
|
| 关 键 词： | 会计信息失真 会计委派制 博弈论 委托代理理论 |
| 文章编号： | 1005-6033(2005)10-0110-02 |
| 修稿时间： | 2005-03-21 |
Analysis on the Theoretical Foundations of the Accountant Appointing System |
| |
| LIN Jian-cai,YI Chang-jun. Analysis on the Theoretical Foundations of the Accountant Appointing System[J]. Sci-Tech Information Development & Economy, 2005, 15(10): 110-111 |
| |
| Authors: | LIN Jian-cai YI Chang-jun |
| |
| Abstract: | This paper analyzes on the theoretical foundations of the accountant appointing system such as the economics, the game theory and the principal-agent theory, and points out that the accountant appointing system is one of the important countermeasures for treating the accounting information distortion at present. |
| |
| Keywords: | distortion of accounting information accountant appointing system game theory principal-agent theory |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
