会计信息与委托—代理

ACCOUNTING INFORMATION AND TRUST AND AGENT

本文主要从现代企业的委托代理制出发 ,对投资者与经营者之间的产权代理及经营者之间的分层代理进行分析 ,揭示会计信息在现代企业运行中的作用 ,并对会计信息如何有效地发挥作用提出一些看法。

According to the trust-agent system in modern enterprises, the paper analyses the property trust between investors and managements, agents in different level among managements. Then it points out the role of accounting information in modern enterprise, and it puts forward some opinions about how to effectively develop accounting information.