企业产权和内部控制与会计角色

文中基于产权界定中的公共领域，阐述了企业产权的三个组成部分：股东直接行使的所有权（R1）、公司的法人产权（R3）、经营集团凭借其竞争优势而攫取的股东放弃行使的留在公共领域中的部分含租产权（R1）。认为三者的不同比例构成了企业的产权结构，它决定着公司治理的绩效，并由此揭示了企业内部控制的核心。在此基础上，阐明了会计在企业内部控制中所扮演的角色。

Enterprise property rights,internal control and accounting roles

Based on the definition of property rights in the public domain on the property rights of the three components: the shareholders to exercise direct ownership of (R1), the company's corporate property rights (R2), by virtue of its operating groups to seize competitive advantage and the exercise of the shareholders to give up the To remain in the public domain with some of the rental property (R3). That the three pose a different ratio of enterprise property rights structure, which determines the performance of corporate governance, and thus reveals the internal control of the heart. On this basis, set out in internal accounting control of the role.