会计准则与内部控制——基于委托代理关系和会计信息的研究

现代公司是由一系列委托代理关系组成的。从委托代理关系的角度看,会计准则和内部控制是为解决公司外部与内部委托代理问题而进行的制度安排。规范与优化会计信息、消除信息不对称是二者的共同目标。基于会计准则和内部控制在作用上的链接性和互动性,本文从委托代理关系和会计信息的角度对二者进行探讨,并在此基础上提出规范和优化会计信息的途径。

Accounting Standard and Internal Control——Research on the Principal-agent Theory and Accounting Information

Modern Company consists of series of principal-agent relationships. According to this prospect, accounting standard and internal control are the institution arrangement to solve external and internal agency problems and aim to standardize norm and optimize accounting information, and to eliminate of asymmetric information. Based on accounting standard and internal control for the role of the conjunction and interaction, this article discusses the relations between them, and puts forward some methods for standardizing and optimizing the accounting information.