| 论代理关系与企业会计 |
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| 引用本文： | 董成.论代理关系与企业会计[J].甘肃广播电视大学学报,2001,11(3):50-52. |
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| 作者姓名： | 董成 |
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| 作者单位： | 兰州商学院,会计学系,甘肃,兰州,730020 |
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| 摘 要： | 现代企业实质上是由代理关系或一系列有形或无形契约组成的集合体。代理关系为企业会计提供了发展的动力和环境条件，代理关系的管理需要会计。企业会计为委托人和代理人之间进行信息沟通、理顺代理关系、提高代理效益提供了技术和方法，是代理关系管理机制的重要组成部分。
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| 关 键 词： | 代理 代理关系 企业会计 代理关系管理 |
| 文章编号： | 1008-4630(2001)03-0050-03 |
| 修稿时间： | 2000年12月12 |
Viewpoints on Agent Relation and Enterprise Accounting |
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| DONG Cheng.Viewpoints on Agent Relation and Enterprise Accounting[J].Journal of Gansu Radio & TV University,2001,11(3):50-52. |
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| Authors: | DONG Cheng |
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| Abstract: | Modern enterprise is virtually an aggregation made up of agency relation or a series of tangible or intangible contracts. Agency relation provides the power of development and condition of environment for enterprise accounting. The management of agency relation needs accounting, and enterprise accounting, which is the part and parcel of management mechanism of agency relation, provides the technique and method of communicating information, adjusting agency relation and improving agency benefit for the clients and agents |
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| Keywords: | agency agency relation enterprise accounting management of agency relation |
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