信息经济学在责任会计中的运用

Application of Information Economics in responsibility accounting

从信息经济学的角度运用委托人-代理人理论、信息在社会资源中的配置理论分析了管理会计中责任会计的内容,包括分权管理、责任中心、内部结算价格等3个方面,认为信息经济学对管理会计具有定性的指导作用.

From the perspective of Information Economics, the content of responsibility accounting was analyzed using the theories of the prinicipalagent and the information allocation of social resource, including division rights, responsibility center and transfer price system. A conclusion was drawn that Information Economics has a critical role in responsibility accounting.