| Economics Thought on the Accountant-appointed System |
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| 引用本文： | Yunlong He. Economics Thought on the Accountant-appointed System[J]. 现代会计与审计, 2006, 2(4): 1-6 |
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| 作者姓名： | Yunlong He |
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| 摘 要： |
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Economics Thought on the Accountant-appointed System |
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| Abstract: | As one of the effective measures to reduce distorted accounting information, the accountant-appointed system has played its due role in preventing the state-owned assets from running off and strengthening the financial affairs of state-owned enterprises. But as a kind of new try, the accountant-appointed system still has a lot of defects in the course of its implementation. This paper explains the reason that inherent defects produce with the principal-agent theory in economics. Then it puts forward some countermeasures and suggestions to perfect the accountant-appointed system constantly. |
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| Keywords: | state-owned enterprises the accountant-appointed system the principal-agent theory |
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