摘要
内部控制法制化的理论依据是管理者与股东在内部控制上的利益冲突,而内部控制治理功能是管理者与股东内部控制利益冲突的根源。内部控制有效性是影响财务报告可靠性的重要因素,但是,内部控制法制化在法律上独立于财务报告法制化。内部控制法制化可以有效抑制内部控制设计上的机会主义,但是不能有效抑制内部控制执行上的机会主义。面对内部控制法制化,管理者用内部控制执行上的机会主义代替设计上的机会主义,阻碍着内部控制法制化目标的实现。因此,要有效推行内部控制法制化,就必须解决内部控制执行的法律认定问题。
The theory of the legal system of internal control is based on the conflict of interest on the internal control between managers and shareholders, and the governance function of the internal control is the root of such conflict. The effectiveness of internal control is an important factor to influence the reliability of financial reporting, but, the legal system of internal control is legally independent of the legal system of financial reporting. The legal system of internal control can effectively suppress opportunism on the design of internal control, but cannot effectively inhibit the opportunism in the process of implementing internal control. Faced with the legal system of internal control, the managers may impede the fulfillment of the objectives of the legal system of internal control by replacing the opportunism in design with the opportunism in the implementation of internal control. Therefore, the effective implementation of the legal system of internal control requires resolving the legal issues in implementing internal controls.
出处
《当代财经》
CSSCI
北大核心
2010年第4期116-121,共6页
Contemporary Finance and Economics
关键词
内部控制法制化
内部控制
公司治理
管理功能
治理功能
legal system for internal control
internal control
corporate governance
management function
governance function