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7、_______________________________________________________摘要:本文在委托代理模型的基本框架下,具體分析了資本市場中出現(xiàn)的會計信息失真問題。分析表明:企業(yè)經(jīng)營業(yè)績?nèi)Q于代理人的努力與外部環(huán)境兩個方面。公司治理機制和市場機制本身不可能生產(chǎn)足夠的信息并有效地配置它們,使委托代理關(guān)系總是處于一種不完全信息狀態(tài)。這將造成委托代理當(dāng)事人之間相互“欺詐”和“