摘要
本文从委托代理理论、财务分层理论出发并结合比较分析方法明确地提出了行政单位财务风险存在的特殊性、客观性,并对其财务风险进行了识别和归类,为研究与防范行政单位的财务风险提供了理论基础。
This paper, from the principal-agent theory, financial layered theory and combining with comparative analysis, clearly puts forward the particularity and objectivity of financial risk which is existed in administrative units, discerns and classifies the financial risk, so as to provide theory basis for st udy!ng, and preventing financial risks of adrninistrati its.
出处
《价值工程》
2011年第23期114-115,共2页
Value Engineering
关键词
行政单位
财务风险
委托代理
财务分层
administrative unit
financial risk
principal-agent
layered finance
