论企业代理关系与会计假设

On Enterprise Agent and Accounting Postulates

企业代理学说的提出 ,为会计理论研究提供了一种新的理论依据和分析工具。本文从代理关系的角度出发 ,通过企业中存在代理关系这一事实 ,为会计假设的成立提供事实依据。现代企业实质上是由代理关系或一系列有形或无形契约组成的集合体。代理关系在企业一定范围内的存在及其理顺是会计主体假设提出的事实依据 ,代理时间的存在及确定是会计持续经营假设提出的事实依据 ,代理期间的存在是会计期间假设的事实依据 ,而对代理责任的解除、代理绩效的考评指标确定计量单位 。

WT5BZ]:The research of accounting is provided with theoretical foundation and instrument of analysis by the notion of enterprise agent from which the present paper offers factual support for accounting postulates. Modern enterprises are in nature a complex of agents and invisible or invisible contracts. The ordered existence of agent relationship, its time, its period and its removal and evaluation furnish factual support respectively for the proposition of accounting entity, going concern, accounting period postulates and accounting currency measurement hypothesis. [WT5HZ]