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近几年来,随着现代企业制度建设的不断深入,不少学者对现代企业制度与会计的关系问题进行了研究,取得了不少进展,引起了对许多会计问题的讨论。本文受这些研究的启发,打算以代理理论来研究我国现代企业会计准则制订问题,期望能对我国会计准则的建设有所裨益。 一、现代企业制度的本质是多元代理关系 现代经济学认为,20世纪公司制度的发展必须要从产权的角度加以剖析。现代公司制尤其是股份公司的发展,使现代企业股权广泛分散。股权的分散使企业所有权与控制权的分离日益明显,所有权关系日益淡化。这使企业所有者的一些权限落入职业
In recent years, with the deepening of the construction of modern enterprise system, many scholars have studied the relationship between the modern enterprise system and accounting, and have made a lot of progress, which has caused many discussions on accounting issues. Inspired by these researches, this paper intends to study the formulation of the modern enterprise accounting standards in our country with the theory of agency, and hopefully it will be beneficial to the construction of our country’s accounting standards. First, the nature of the modern enterprise system is a multi-agency relationship Modern economics believes that the development of the company system in the 20th century must be analyzed from the perspective of property rights. The development of modern company system, especially that of joint-stock company, makes the modern enterprise share widely dispersed. The decentralization of ownership has made the separation of enterprise ownership and control increasingly evident, and the relationship between ownership and ownership has been increasingly diluted. This leaves some of the business owner’s authority to work