现代企业的多元代理关系与会计信息系统结构

A Variety of Agent Relationships and Structure of Accounting Information Systems for Modern Enterprises

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．

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.