| 基于产权理论的内部控制本质研究 |
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| 引用本文： | 杜海霞.基于产权理论的内部控制本质研究[J].商业研究,2012(1):67-70. |
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| 作者姓名： | 杜海霞 |
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| 作者单位： | 中央财经大学会计学院 |
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| 基金项目： | 北京市高等学校人才强教深化计划“高层次人才资助计划”项目,项目编号:PHR20100512;国家社会科学基金项目,项目编号:08CJY008 |
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| 摘 要： | 内部控制的本质是内部控制框架研究的逻辑起点,本文基于产权理论对内部控制的本质进行研究。产权的属性通常不能完全界定,这些不能完全界定的产权属性就会置于公共领域,从而引致寻租行为,内部控制的本质就是重新安排这些产权,以避免公共领域的产权属性被不当攫取。
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| 关 键 词： | 内部控制 公共领域 产权 |
On the Nature of Internal Control Based on Property Rights Theory |
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| DU Hai-xia.On the Nature of Internal Control Based on Property Rights Theory[J].Commercial Research,2012(1):67-70. |
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| Authors: | DU Hai-xia |
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| Institution: | DU Hai-xia(School of Accountancy,Central University of Finance and Economics, Beijing 100081,China) |
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| Abstract: | The nature is the logic starting point of the framework of internal control.This paper explores the nature of the control based on property rights theory.The nature of property rights can not be defined adequately.The undefined nature of property rights is called the public domain of property rights.It leads to rent-seeking activities.The nature of internal control is to rearrange the property rights to prevent public domain rights from being deprived. |
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| Keywords: | internal control public domain property rights |
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