| 现代企业的多元代理关系与会计信息系统结构 |
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| 引用本文： | 张德容. 现代企业的多元代理关系与会计信息系统结构[J]. 南华大学学报(自然科学版), 1999, 0(1) |
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| 作者姓名： | 张德容 |
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| 作者单位： | 中南工学院工商管理系 |
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| 摘 要： | 本文分析了现代企业多元代理关系形成的动因，指出了现代企业会计作为一个以提供财务信息为主的经济信息系统是代理关系管理机制中的重要组成部分，进而提出了建立与现代企业代理关系相适应的会计信息系统结构．
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| 关 键 词： | 代理关系；代理关系管理；会计信息系统 |
A Variety of Agent Relationships and Structure of Accounting Information Systems for Modern Enterprises |
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| Zhang Derong. A Variety of Agent Relationships and Structure of Accounting Information Systems for Modern Enterprises[J]. Journal of Nanhua University(Science and Technology), 1999, 0(1) |
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| Authors: | Zhang Derong |
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| Affiliation: | Department of Industrial and Commercial Management |
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| Abstract: | This paper analyzes the reasons for a variety of agent relationships of modern enterprises.It points out that modern enterprise accounting,as an information system,provides mostly the financial information and is an essential and important component of agent relationship mechanism. Forthermore,it suggests establing an accounting information system structure designed to meet the needs of the agent relationships of modern enterprises. |
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| Keywords: | agent relationship management of agent relationship accounting information system |
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