| 从委托代理理论看财务负责人的双重受托责任 |
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| 引用本文： | 方光正.从委托代理理论看财务负责人的双重受托责任[J].财会通讯,2005(9). |
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| 作者姓名： | 方光正 |
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| 作者单位： | 中原工学院 河南郑州450007 |
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| 摘 要： | 委托代理理论阐明了委托代理关系中的“逆向选择”和“道德风险”问题,而财务负责人在企业的委托代理关系中介于所有者与经营者两个层次之间,其委托代理关系相当微妙。
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| 关 键 词： | 代理理论 财务负责人 双重受托责任 |
The Dual-entrusted Responsibilities of Financial Headers from Agency Theory |
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| Fang Guang-zheng.The Dual-entrusted Responsibilities of Financial Headers from Agency Theory[J].Communication of Finance and Accounting,2005(9). |
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| Authors: | Fang Guang-zheng |
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| Abstract: | The Agency theory expresses reverse choice and moral risk problem. But financial Headers are between owner and operator as entrusted agency, which is considerable complicated. |
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| Keywords: | Agency theory Financial headers The dual-entrusted responsibilities |
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