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新会计准则降低了所有者监管成本:它主要是以“公允”为核心,强调企业资产、收益的市场价格,在市场环境下展示企业的运营效果,大大降低了信息不对称风险。然而新会计准则在降低了所有者委托——代理成本的同时,也增加了企业的整体风险,使企业整体风险趋于不确定。因此,我们应进一步加强对企业的管理,改造企业监管薄弱环节。
The new accounting standards reduce the cost of supervising the owners: it mainly focuses on “fair ”, emphasizing the market prices of assets and benefits of the enterprises, and demonstrating the operational effects of the enterprises in a market environment, greatly reducing the risk of information asymmetry. However, the new accounting standards reduce the principal-agent cost while increasing the overall risk of the enterprise, making the overall risk of the enterprise tend to be uncertain. Therefore, we should further strengthen the management of enterprises and reform the weak links in corporate governance.