摘要
在委托代理问题中 ,人们常常关注的是激励制度 ,但本文关注的是契约背后蕴含的利益关系 ,并从会计角度着重分析经理人员 (代理人 )在是否拥有股份的情况下 。
In the problem of entrusting and agent,people are often takeing attention to encouraging system.But benefit relation hinding in back of treaty is interested in the acticle,and influence on the change of no money benefit to company valueis analysed in situation that manager(agent) is holding or not in the angle of accounting.
出处
《有色矿冶》
2003年第1期63-65,共3页
Non-Ferrous Mining and Metallurgy