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会计委派制是在委托代理理论下,近些年发展起来的新的会计管理体制,往往被广泛应用于大型企业、集团企业、非盈利会计主体中。本文以石油企业的会计管理体制为分析对象,探讨在实施会计委派中遇到的问题及结果的处理,为进一步搞好此项工作提供借鉴。
Under the principal-agent theory, accounting appointment system is a new accounting management system developed in recent years, which is often used in large enterprises, group companies and non-profit accounting entities. This article takes the petroleum enterprise’s accounting management system as the analysis object, explores the problems encountered in the implementation of accounting appointments and the handling of the results, and provides reference for further doing a good job of this work.