内部控制的制度经济学研究

Study on the Internal Control Based on Institutional Economics

内部控制与产权关系密切。本文运用制度经济学中的产权理论,结合企业的不完全契约的性质,从产权的视角对内部控制的本质、对象、目标、内涵、功能、产生的根本前提和存在的制度性原因等基本内容进行了系统的研究。

Internal control is close related with property right. This paper, using the property right theory, together with the properties of the enterprise incomplete contracting, has systematically studied basic contents of internal control, such as the essence, object, goal, definition, functions, etc.