基于经济学视角的内部控制功能分析

Function Analysis of Internal Control Based on the Economic Perspective

内部控制所起的作用通常包括经营效果,财务报告可靠,法令遵循。但如果从经济学的相关原理分析,内部控制所具有的特定功能主要表现在降低交易成本、补充不完备契约和降低代理成本。

The effectiveness of the intemal control usually includes management effectiveness, the stability of the financial reporting and the abidance to the law. But according to the relative economics theory, the special function mainly lie in decreasing the transaction cost; making up imperfect contract and decreasing agency cost.