A Study On Account Supervision Based On Agency Theory

As a " social system" that person build, account system should have its particular function and purpose. What purpose do people construct an account system for? This is a basic question that should be answered in account theories research. A famous contention is usually quoted from the second roll of 《capital theory》 up to now: "More process is proceeding under the social scale, more it is far from the individually person, more the bookkeeping as 'process control and summary of idea 'is important". With usual comprehension, the "bookkeeping" in 《capital theory》 is account now, the " process" is the whole process of social reproduction, and "process control and summary of idea " is account-function now: reflex and supervision. Following the being of account work, account-supervision come into being for account-purpose that protect each property-right owner s benefits; Seeing from the angle of control theory, account-supervision is highly related with inner control, it is an account-control activity virtually. On realistic condition of multistory and complicated agency-relationship under market-directed economy environment, and because the quickly spreading of account-cheat in enterprise, account-supervision system is faced with tremendous pressure and challenge. The personal trustworthiness, business trustworthiness and government trustworthiness are all faced with unprecedented query and crisis.Drawing lessons from the theoretical result of inner control theory,according to the five links for designing control activity ( risk appraisal, control environment, information and communication, control procedure and monitoring), this thesis design a system of account- supervision, lay stress in resolving problem on realistic condition of multistory and complicated agency-relationship under market-directed economy environment, so to speak, selfishness and risk avoiding of person, incomplete compliance of both parties' benefits in agency relationship, non-perfection of contract and disproportion of information between both parties in agency relationship). Then, this thesis takes the realistic system of account- supervision into analysis and study, point out its shortage and put forward relevant solution for it.