试论会计师事务所的代理成本

THE AGENT COST OF ACCOUNTANT BUSINESS PREMISES

会计师事务所的代理成本包括委托人的监察成本、代理人的约束成本－ 其中代理人的约束成本是指与会计师事务所自身有关的人力资源成本与进行代理业务时的代理费用－ 其劳动力来源的特殊性、经营业务的多层次性在转轨时期不规范的环境中，极有可能利用自己的优势在追求效益最大化的同时，增大代理成本，带来外部不经济性。

There are two parts for the agent cost of accountant business premises, one is the entrust supervising cost, the other is the restraining cost by agent itself. The restraining cost includes the man resource cost and the agent cost, specially when the market economy is changed from the planning economy, The agent cost is getting higher and higher.