| 内部控制框架构建的产权理论研究 |
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| 引用本文： | 蔡吉甫.内部控制框架构建的产权理论研究[J].审计与经济研究,2006,21(6):85-89. |
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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。通过对现有内部控制理论文献的回顾与评析，结合现代企业不完全契约的性质，运用产权理论系统地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 |
| 文章编号： | 1004-4833(2006)06-0085-05 |
| 收稿时间： | 08 27 2006 12:00AM |
| 修稿时间： | 10 26 2006 12:00AM |
Construction of Internal Control Framework Based on Property Rights Theory |
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| CAI Ji-fu.Construction of Internal Control Framework Based on Property Rights Theory[J].Economy & Audit Study,2006,21(6):85-89. |
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| Authors: | CAI Ji-fu |
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| Institution: | Accounting School, Jiangxi University of Finance and Economics, Nanchang 330013, China |
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| Abstract: | Internal control is closely related to property rights. Using the property rights theory and the nature of modem firm incomplete contract, this paper explores systematically the basic contents of internal control, such as the essence, objectives, goals, definitions, functions, and construction etc. |
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| Keywords: | internal control property rights theory firm contract |
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