内部控制治理契约:一个理论框架——从交易成本、信任与不确定性的组织内合作的角度分析

Internal Control Contract: A Theoretical Framework——An Analysis from the Perspective of Transaction Costs,Trust and Uncertainty within the Co-operation in the Organization

企业是由不同类型的资源所有者参与组成的一系列契约组合。这种契约存在明显的不完备性和代理问题,而内部控制就是一种产生于企业内部经营(管理)者和企业雇员之间的不完备契约和委托代理关系的持续均衡利益关系的治理装置。内部控制治理契约的逻辑目标在于减少内部交易的不确定性乃至降低内部交易成本,而其逻辑基础则是信息以及建立在信息基础上的组织内各责任单位的相互信任与合作关系。交易成本这一核心要素融合了内部控制治理的逻辑目标与逻辑基础。

An enterprise is a series of contract combination composed of different kinds of resources owners. There apparently exist such problems as incompleteness and agency in this kind of contract. Internal control is a governance apparatus arising from the continuous symmetry benefit relationship of incomplete contract and agency between enterprise internal managers and employees. The logical objec- tive of internal control is to reduce the uncertainty and transaction cost of internal transaction while its foundation is the information and the mutual trust and cooperation based on the information within the different responsibility units. The transaction cost, as an essential element, integrates the logical objective and foundation of internal governance.