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委托代理关系存在三类形式,各类委托代理关系都存在相应的代理成本。本文从第三类代理成本的理论阐述入手,分析了经营管理者财务监督存在的客观必然性,探讨了第三类代理成本对经营管理者财务监督体制的影响,并按照降低第三类代理成本的要求,对构建经营管理者财务监督体制思路提出了设想。
There are three types of principal-agent relationship, all kinds of principal-agent relationship there is a corresponding agency costs. This article begins with the theoretical explanation of the third type of agency costs, analyzes the objective necessity of the financial supervision of the managers, and explores the influence of the third type of agency costs on the financial supervision system of the managers. According to the third type of agency costs, Requirements, the idea of building a financial supervision system of managers put forward ideas.