企业内部控制中的委托代理关系分析

An Analysis on the Principal-Agent Relationship in Enterprise Internal Control

以委托代理关系为视角分析企业内部控制问题,可发现内部控制中股东、经营者、管理者和员工间存在多层委托代理关系,并由此产生代理人问题。防止和克服代理人问题的方法是,以激励机制、监督约束机制为纽带,减少代理成本,建立完善的内部控制制度,从而提高企业经营效率。

This article analyses the problems of internal control in enterprises from a perspective of principal and agent relationship, and points out the existence of multi-layer principal-agent relationship among shareholders, operators, administrators and staff members, thus the issue of agent arising. And the author puts forward methods of preventing and overcoming the agent issue.