摘要
现代企业理财的不确定性以及传统委托代理关系下越来越严重的内部人控制问题 ,使委托代理制度面临严峻挑战。因此 ,应将代理权进一步划分 ,形成财务代理与经营代理并存的新型委托代理关系。财务代理制度设计应贯彻向所有者负责、协商与监督并存、分层设立、激励与约束等原则。
Because of the chowmatistic uncertainty in enterprise and increasingly serious problem of internal domination that exists with under traditional delegation, the system of delegation is facing tough challenge, which necessitates a further dividing of power to establish that of a new type characteristic of responding to the owners, coexistence of consultancy and supervision, and incentive restriction.
出处
《山西财经大学学报》
北大核心
2003年第2期93-97,共5页
Journal of Shanxi University of Finance and Economics
