Accounting Constraints In The Enterprise Contract Research - The Company's Proxy Mechanism For Risk And Its Accounting Constraints

Modern Enterprise Theory which emphasizes contracts' qualities of enterprise, incompleteness' qualities of contracts and significance of enterprise' ownership caused from these, tells us that enterprise is nothing but the organic nexus of a series of incomplete contracts, and that enterprise is a kind of manner of dealing property right among people and is also a kind of nexus of dealing relationship among people.This paper, from the aspect of enterprise contracts, tries to derive acting risk of the operator of modern corporation or enterprise resulting from incompleteness of contracts and etc, and on this basis elaborately analyze acting risk' reasons and expressional manners, and then via expounding current leading means controlling and decreasing acting risk of the operator of corporation orenterprise-stimulation mechanism and its restricting bottleneck, andconsequently put forward more effective accounting restricting mechanism in theauthor' opinion-budgeting for the responsibilities of the operator ofcorporation or enterprise, and finally emphasize that, from the aspect of the investors of corporation or enterprise, the simultaneous implementation of budgeting for the responsibilities of the operator of corporation or enterprise and stimulation mechanism is just the necessary measure to take and will get twice the result with half the effort for controlling and decreasing acting risk of the operator.