公司合约、代理问题与会计制度变迁

Company contract,agent problem and accounting institutional change

公司制度经数百年的制度演进已经形成了一系列复杂的以克服代理问题为中心的制度体系 ,财会、审计制度就是其中的基本制度。从财会、审计制度与公司制度交互演进的基本过程看 ,健全、规范、严格的财会、审计制度是抑制代理问题的基本制度安排 。

The accounting and audit system is basic system of the company.The thesis is intended to explore the effect of the accounting and audit system in the company through discussing the evolution process of the accounting and the company.The perfect,standard,strict accounting and audit system is the basic system to restrain agent problem and the basic condition for the company development.