摘要
财务控制的目标是对出资者和经营者之间形成的代理契约的冲突进行管理和协调。以出资者与经营者的制度博弈模型为分析基础,可以清楚表明财务控制机理特征:首先,财务控制本身具有的制度成本(控制成本)是制约控制成效的关键因素;其次,财务控制作为一种制度安排,应具备使经营者违背代理契约的外部成本内部化的功能;最后,财务控制本质是一种契约安排,是出资者和经营者之间多次动态博弈的结果,因此需要不断进行修正完善。
The objective of financial control is to manage the conflict of agent contract between investors and managers.Based on institutional game theory,we can find the mechanism of financial control.Firstly,the institutional cost is the key factor effecting performance of financial control.Secondly,the function of financial control is able to transform outside cost of anti-agent contracts into manager,cost.Finally,as the cause of dynamics game,financial control should be improved and perfected.
出处
《经济问题》
CSSCI
北大核心
2008年第7期64-67,共4页
On Economic Problems
关键词
财务控制
制度博弈
财务约束
财务激励
financial control
institutional game theory
financial restriction
financial incentive