在线会计服务中的产权问题

近几年在会计实务界逐渐推行的在线会计服务模式是一种带有颠覆和创新意味的会计变革。然而由于种种原因,特别是在线会计服务中的产权问题没有得到重视,这种变革的效果还远远没有显现出来。本文试图按照现代产权理论和委托代理理论对在线会计服务中的产权问题进行分析,理清其中的委托代理关系,明晰各种委托代理关系中的产权主体及其相应的权利,为在线会计服务的可持续发展提供政策制定、制度设计所需的理论依据。本文总结了四种在线会计服务的具体模式,并着重分析了无会计代理在线会计服务模式和基于会计代理的三方在线会计服务模式,并就其中的委托代理关系、利益相关者及其产权界定问题进行了深入探讨。

Research on the Property Rights of Online Accounting Services

The gradual implementation of online accounting service model in practice are some kind of accounting change with subversion and innovative means during recent years.However,due to various reasons,especially the online accounting services in the property issue is not taken seriously,the effect of this change is far from apparent.This paper attempts by modern property rights theory and agency theory to online accounting services in the analysis of property rights,and expect to sort out the principal-agent relationships in accounting service online,and try to clarify all kinds of subjects in various agency relationships and their corresponding rights and property rights.Moreover,this paper attempts to provide a reasonable and necessary theoretical basis on policy-making and system designing in order to maintain online accounting services for sustainable development.This paper summarizes four specific models of online accounting services,and focus on the analysis of the online accounting services without accounting agent model and agent-based three-part online accounting services model.Finally,this paper makes deep discussion on such problems as ones of the principal-agent relationships,stakeholders and property rights in above two model.