《如何進行會計學術研究培訓資料》-全文預覽
【正文】 ent (regulations, public sector governance) The society (religion, ideology, custom, social norm) Markets Product, labor, manager, raw material, financial capital Firms Firm boundary (vertical integration, diversification) Ownership and control structures Governance structures (accounting, boards of directors, executive pensation, reputation mechanisms) 3 （二） 理論基礎 獨立審計準則體系 Economics of Property Rights Economics of Transaction Costs Agency Theory 4 ? 、交易成本 ? (1)The Problem of Social Cost （ Coase ， 1960) ? (2)The Exchange and Enforcement of Property Rights(Demsetz, 1964) ? (3)Toward A Theory of Property Rights (Demsetz, 1967) ? (4)Some Economics of Property Rights (Alchian, 1965) ? 、代理成本、公司治理 ? (1)The Nature of the Firm (Coase, 1937) ? (2)Klein, Crawford, and Alchian (1978) ? (3)Transaction costs and the governance of contractual relations (Williamson, 1979) ? (4)Contracting systems (Maeil, 1974) 5 ? (5)Production, Information Costs, and Economics of Organization. (Alchian and Demsetz ,AER 1972. ) ? (6)Theory of the Firm: Managerial Behavior, Agency Cost and Owne
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