外文翻譯-----中國國有企業(yè)會計監(jiān)督模式的進化和思考-會計審計-在線瀏覽
2025-07-30 11:54本頁面
【正文】 its of accounting supervision. Accounting supervision should be based on the economic development and economic efficiency of enterprises, and focus on longterm interests of enterprises. Regulation not only should be in place, but also moderate, and should not directly interfere or participate in the daily management activities. The personnel can act as judge, but should not act as athletes, neither act as a bination of both. . Develop incentive and restraint system According to principalagent theory, as the principal need the help and cooperation of agents to acplish the intended goal, the client will use a series of incentives to motivate agents to work hard to maximize the value of the overall agent, so as to achieve a balanced relationship between principal and agent. Under the circumstance of market economy, incentive and restraint mechanisms of accounting supervision are particularly important and directly related to the efficiency of the accounting supervision. The subjects of accounting supervision are human beings, so they also need to be stimulated and restrained in accounting supervision activities. Incentive mechanism promotes accounting supervisory staff to continually identify problems, and actively fight against accounting fraud. Restraint mechanism makes the actions of accounting supervisory personnel do not exceed the
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