| 委托代理关系对村集体经济组织会计监督的影响分析 |
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| 引用本文： | 祝丽云,李彤,赵慧峰,郭杨.委托代理关系对村集体经济组织会计监督的影响分析[J].财会通讯,2007(10). |
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| 作者姓名： | 祝丽云 李彤 赵慧峰 郭杨 |
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| 作者单位： | [1]河北农业大学海洋学院 [2]河北农业大学商学院 [3]河北农业大学商学院 河北保定 [4]河北保定 |
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| 摘 要： | 委托代理理论是研究如何有效设计委托人与代理人之间的契约关系,使代理成本最小的理论。本文试图将其引入村级会计监督体系中,通过分析村集体经济组织中存在的委托代理关系及其对村级会计监督的影响,提出进一步加强村级会计监督的建议。
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| 关 键 词： | 委托代理关系 会计监督 会计信息系统 |
Influences Analysis of the Principal-agency Relationship on the Village Collective Economic Organizations Accounting Supervision |
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| Zhu Liyun Li Tong Zhao Huifeng Guo Yang.Influences Analysis of the Principal-agency Relationship on the Village Collective Economic Organizations Accounting Supervision[J].Communication of Finance and Accounting,2007(10). |
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| Authors: | Zhu Liyun Li Tong Zhao Huifeng Guo Yang |
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| Abstract: | Principal-agency theory is used to reduce the agency cost through designing contract relationship between principals and agents. The paper try to applies this theory to analyse the principal-agency relationships which exists in the village collective economic organizations and its influences on the village class Accounting supervision. Based on this analysis, it put forward advice on enhancing the village class Accounting supervision. |
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| Keywords: | Principal-agency relationship Accounting supervision Accounting information system |
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