"内部控制机制+外部控制机制"模式初探 --兼论公司内部控制机制失效理论与解决思路

在国有企业实现公司制改造的过程中,基于所有权与经营权分离和信息不对称的事实,在经营者(受托人)与所有者(委托人)之间,围绕着受托责任关系的确立与解除,存在着固有的利益冲突.公司内部控制机制从公司自身出发,增强"内功",作为缓解这一冲突的有效方式,具有不可忽视的研究必要性和重要性.本文认为要使公司内部控制机制有效,"内部控制机制+外部控制机制"模式可以作为一种选择,文中围绕如何优化内部控制机制的问题,首次提出公司制企业控制机制的有效性定理和"内部控制机制+外部控制机制"模式,从控制论原理角度综述我国现存的公司制企业内部控制机制失效理论(委托-代理理论、产权代表缺位理论、人力资本报酬理论、外部经营环境影响理论、内部人控制财务理论),并按照"内部控制机制+外部控制机制"模式,对各个理论逐一评价,并给出笔者的解决思路.

Initial Research on the Pattern of "Internal Control Mechanism + External Control Mechanism" --Valuation of the Existing Theories of Invalidation of Internal Control Mechanism & the Train of Resolving Thoughts

To make the Internal Control Mechanism of corporation effective, the pattern of "Internal Control Mechanism + External Control Mechanism" is among the choices. Circumventing the problem of how to improve Internal Control Mechanism, the paper proposes the theorem of the validity of the Internal Control Mechanism and the pattern of "Internal Control Mechanism + External Control Mechanism" for the first time. Based on the analysis on the external and internal causes, which limit the validity of the Internal Control Mechanism, the paper synthesizes and analyzes the existence of invalidation of the Internal Control Mechanism in Chinese corporations; makes a further step to evaluate them; puts forward the train of resolving thoughts.