摘要
本文透过对委托代理关系和契约的研究,在GHM理论的基础上,重新界定了剩余权力的内涵和外延,确定了信息权力的存在并明确了信息权力内涵和基本特征。之后,重点讨论了代理人信息权力行使与会计的关系,提出会计二次决策是代理人行使信息权力中最具特色的一种方式。此外,还分析了会计二次决策的特点和影响因素。
Based on the research of agency relation and contracts, the article redefines the residual power. It proves the existence of information power and describes its definition and characteristics. After focusing on the relationships between the use of information power by principal and agent, it points out that twice decision of accounting is the most important feature of the use of information power by agent. Moreover, the characteristics and influential factors of twice decision of accounting are discussed.
出处
《当代经济管理》
2006年第1期88-94,共7页
Contemporary Economic Management
基金
国家自然科学基金重点项目"投资者保护导向的会计控制研究"(70532003)中基础理论研究的部分成果
关键词
契约观
委托代理
契约
信息权力
会计数据
会计
二次决筻
contracting perspective
agency
contract
information power
accounting data
twice decision of accounting
