摘要
通过对委托代理问题产生原因的分析,认为资本成本会计不仅使得股东(物力资本所有者)权益得到准确计量,而且也间接计量了人力资本所有者权益,将有效地解决委托代理问题。
Through the analysis of the cause of commission,get the result that capital cost accounting not only make stockowner's benefit get correct accout ,but also accout the benefit of human power capital owner indirectly,and these should solve the problem of commission efficiently.
出处
《当代财经》
CSSCI
北大核心
2002年第7期72-74,共3页
Contemporary Finance and Economics
