The analysis of government procurement in the frame of principal agent theory  

The analysis of government procurement in the frame of principal agent theory

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作  者:HE Zheng-qiang 

机构地区:[1]Department of Accounting, Hunan College of Finance and Economics, Changsha 410205, China [2]School of Accounting, Hunan University, Changsha 410079, China

出  处:《Journal of Modern Accounting and Auditing》2008年第12期58-62,共5页现代会计与审计(英文版)

摘  要:In government procurement activities, asymmetric information, incomplete contracts and opportunism, led to the dysfunction of principal-agent. Through the reference of the principal-agent theory, this paper uses the model of the principal-agent to analyze government procurement activity, and proposes some countermeasures to improve principal-agent in government procurement.

关 键 词:government procurement PRINCIPAL-AGENT SUPERVISION 

分 类 号:F812.45[经济管理—财政学] F718

 

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