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内部控制与公司治理关系的思考 预览 被引量:8

Ponderations on the Relation Between Internal Control and Corporate Governance
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摘要 不管是历史形成、参与主体还是控制内容,内部控制与公司治理都有较大的差别,但两者都源于委托代理问题,都是为了解决组织效率的问题。消除现实中的信息不对称是解决委托代理问题的有效途径,解决内部控制和公司治理问题的关键在于信息的客观生成和适时传递。 Internal control differs greatly from corporate governance in their history,main body of participation and the controlling content.They both come from the principal-agent and both aim at improving the efficiency of organization.The effective way of solving principal-agent problem is to eliminate the asymmetric information between client and agent.The key to solve the problems of internal control and corporate governance is to provide sufficient and timely information.
作者 魏迎春 梅艳晓 WEI Ying-chun1; MEI Yan-xiao2 (1.Finance department; Shanghai Baosheng Energy Limited Company; Shanghai 201801; 2.School of managment; AHUT; Ma anshan 243002; Anhui; China);
出处 《安徽工业大学学报:社会科学版》 2007年第4期,共2页
关键词 内部控制 公司治理 企业效率 信息 internal control corporate governance enterprise efficiency information
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