摘要
内部控制与产权关系密切。本文在对现有内部控制理论文献回顾与评析的基础上,结合现代企业不完全契约的性质,运用产权理论,系统研究了内部控制的本质、对象、目标、内涵、功能、存在的制度性原因和框架构成等基础性内容。
Internal control is close related with property right. This paper, using the property right theory, together with the nature of modern firm incomplete contracting, has systematically studied basic contents of internal control, such as the essence, objective, goal, definition, functions, and construction etc.
出处
《特区经济》
北大核心
2006年第12期184-186,共3页
Special Zone Economy
关键词
内部控制
产权理论
企业契约
Internal Control
Property Right theory
Firm Contracting
