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基于契约视角的企业内部控制研究
引用本文:林钟高,郑军. 基于契约视角的企业内部控制研究[J]. 会计研究, 2007, 0(10): 53-61
作者姓名:林钟高  郑军
作者单位:安徽工业大学会计系,243002
摘    要:本文在分析评述内部控制研究文献的基础上,引入契约经济学理论,首先确立了内部控制的契约属性,是一种评价利益关系的契约装置。同时从新制度经济学出发,进一步论述了内部控制契约是企业理性的各个要素主体之间关于经济利益的分配而构建的一个旨在协调其经济活动有序、有效运行的约束控制机制。文章最后分析了内部控制与契约公正的共生互动性,追求利益分配的公平和正义成为内部控制契约公正性的伦理诉求和道德评判。

关 键 词:内部控制  契约理论  博弈  公正

Research on the Internal Control of Firm Based on the Contractical Theory
Lin Zhonggao,Zheng Jun. Research on the Internal Control of Firm Based on the Contractical Theory[J]. Accounting Research, 2007, 0(10): 53-61
Authors:Lin Zhonggao  Zheng Jun
Abstract:Based on analysis and review to internal control study literature,this paper draws lessons from the contract economics theory,it firstly establishes the contractual attribute of internal control that is a kind of contract deveice which evaluate benefits relation.Then this paper sets out from the new institutional economics,further discusses the internal cointrol contract is that the rational general stakeholders of the firm construct an effective constraint and control system for share from whole benefits,which is called as internal control is designed for coordinating its effective operation.Finally this paper analyses the interaction between the internal control and the contract fair,and presents that pursuing fair and justice of benefits distrubion becomes ethics demand and moral judgement on the contract fair of internal control.
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