摘要
分析了会计委派制产生的经济学、博弈论与委托代理理论基础,指出会计委派制是治理当前会计信息失真的重要对策之一。
This paper analyzes on the theoretical foundations of the accountant appointing system such as the economics, the game theory and the principal-agent theory, and points out that the accountant appointing system is one of the important countermeasures for treating the accounting information distortion at present.
出处
《科技情报开发与经济》
2005年第10期110-111,共2页
Sci-Tech Information Development & Economy
关键词
会计信息失真
会计委派制
博弈论
委托代理理论
distortion of accounting information
accountant appointing system
game theory
principal-agent theory
