| 内部控制研究：一个基于经济学视角的框架 |
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| 引用本文： | 杨克智,王艳丽.内部控制研究：一个基于经济学视角的框架[J].财会通讯,2010(12). |
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| 作者姓名： | 杨克智 王艳丽 |
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| 作者单位： | 中央财经大学会计学院,北京100081;新疆财经大学会计学院,新疆乌鲁木齐830012 |
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| 基金项目： | 中央财经大学研究生创新基金阶段性成果 |
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| 摘 要： | 内部控制经历一个曲折的发展历程,形成了一定的理论。为了对内部控制有更直接更本质的认识,本文借鉴经济学特别是新制度经济学有关理论,对内部控制的内涵、产生的源泉、制度变迁以及内部控制的优化等问题进行了深入、全面的探讨。
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| 关 键 词： | 内部控制 经济学 委托代理 制度变迁 |
Internal Control Research:A Framework Based on the Economics Perspective |
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| Yang Kezhi Wang Yanli.Internal Control Research:A Framework Based on the Economics Perspective[J].Communication of Finance and Accounting,2010(12). |
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| Authors: | Yang Kezhi Wang Yanli |
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| Institution: | Accounting school;Central University of Finance and Economics;Beijing 100081 |
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| Abstract: | The development of internal control theory has gone through a tortuous course and formed some high quality theory. In order to have a more direct and more thorough understanding of internal control theory, this paper make a comprehensive and in-depth study on the connotation of internal controls, the source of internal control, internal control institutional change and internal controls optimization based on new institutional economics. |
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| Keywords: | Internal control Economics Entrusted agency Institutional change |
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