| 从委托代理谈会计诚信 |
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| 引用本文： | 牛从巧.从委托代理谈会计诚信[J].价值工程,2004,23(5):64-66. |
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| 作者姓名： | 牛从巧 |
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| 作者单位： | 北京化工大学 北京100029 |
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| 摘 要： | 继安然、世通以及我国的银广夏事件以来,社会各界对会计作弊以及会计诚信问题进行了各种各样的讨论,本文主要从委托代理关系的角度阐述确保会计诚信的一些看法。
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| 关 键 词： | 委托代理关系 会计诚信 委派论 回归论 |
Talk of Integrity of accounting from principal-Agent Theory |
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| Niu Congqiao.Talk of Integrity of accounting from principal-Agent Theory[J].Value Engineering,2004,23(5):64-66. |
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| Authors: | Niu Congqiao |
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| Abstract: | Since bankruptcy of Enron Corporation and WorldCom and cheat of YinGuangXia in China, there existed all kinds of about accountants cheat and Integrity of accounting,this article exhibits some special views of accountants credits from principal-Agent Theory. |
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| Keywords: | principal-Agent Theory accounting system of appointment return theory |
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