Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important rol...Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.展开更多
Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important rol...Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.展开更多
This paper takes Principal-agent Theory as the basic analysis flame to analyze the modern corporate principal and agent in a state of the two sides in asymmetric information on the basis of self-interest maximization,...This paper takes Principal-agent Theory as the basic analysis flame to analyze the modern corporate principal and agent in a state of the two sides in asymmetric information on the basis of self-interest maximization, and the game strategy which revolves the information disclosure and hideaway to launch, and therefore can get the game way which causes the auditing institution. The equilibrium in game of the information disclosure causes the auditing institution, the expense and cost which the audit profession consumes is the company governs reduces the information not asymmetrical diligently center essential agency costs.展开更多
文摘Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.
文摘Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.
文摘This paper takes Principal-agent Theory as the basic analysis flame to analyze the modern corporate principal and agent in a state of the two sides in asymmetric information on the basis of self-interest maximization, and the game strategy which revolves the information disclosure and hideaway to launch, and therefore can get the game way which causes the auditing institution. The equilibrium in game of the information disclosure causes the auditing institution, the expense and cost which the audit profession consumes is the company governs reduces the information not asymmetrical diligently center essential agency costs.