委托代理会计，简单地说，就是代理人说用于会计而形成的会计。企业是一系列契约的连接点。契约问题的实质是信息，委托代理会计着重研究在处理企业内部各层级单位各成员之间委托代理关系的过程中，如何发挥会计信息系统应有的作用，但也涉及到诸如预算编制、执行、考核、成本 Entrusted agency accounting, simply put, is the agent that accounts for the formation of accounting. Business is the point of connection for a series of contracts. The essence of the contract problem is information. The principal-agent accounting focuses on how to play the due role of the accounting information system in the process of the agency relationship between the members at all levels within the enterprise, but also involves such issues as budget preparation, execution, Assessment, cost