摘要
继安然、世通以及我国的银广夏事件以来,社会各界对会计作弊以及会计诚信问题进行了各种各样的讨论,本文主要从委托代理关系的角度阐述确保会计诚信的一些看法。
Since bankruptcy of Enron Corporation and WorldCom and cheat of YinGuangXia in China, there existed all kinds of about accountants cheat and Integrity of accounting,this article exhibits some special views of accountants credits from principal-Agent Theory.
出处
《价值工程》
2004年第5期64-66,共3页
Value Engineering
关键词
委托代理
会计诚信
风险防范
企业会计人员
principal-Agent Theory
accounting system of appointment
return theory
