公司治理、会计信息与经营者行为制衡——一个理论分析框架
Corporate Governance and Accounting lnformation and Balance of Operator Behaviour——A Theoretical Analysis Framework
Date
2005-12-25Collections
- 管理学院－已发表论文 [5969]
Abstract
现代公司中的两权分离产生了代理问题,公司治理是最小化代理问题的控制机制,也是对经营者行为制衡的一种机制。会计信息具有治理作用,从决定经营者报酬水平和作为更换经营者时的一种参考标准两个维度对经营者行为进行制衡。 The separation of two rights in modern corporation produces agency problems.Corporate governance is the control mechanism of minimizing agency problems and mechanism of balancing operator behavior.Accounting information has a governance role,it decides the level of operator compensation and as a standard,it makes operators to balance the behavior.