| 内部控制的产权视角分析 |
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| 引用本文： | 蔡吉甫. 内部控制的产权视角分析[J]. 特区经济, 2006, 0(12): 184-186 |
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| 作者姓名： | 蔡吉甫 |
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| 作者单位： | 江西财经大学,会计学院,江西,南昌,330013 |
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| 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。
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| 关 键 词： | 内部控制 产权理论 企业契约 |
Analysis of inner control''''s equity angle |
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| Cai Ji Fu. Analysis of inner control''''s equity angle[J]. Special Zone Economy, 2006, 0(12): 184-186 |
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| Authors: | Cai Ji Fu |
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| Abstract: | 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. |
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| Keywords: | Internal Control Property Right theory Firm Contracting |
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