基于产权主体的内部人控制研究——以太平洋建设集团“削弱企业强人”的“严氏试验”为例

Based on the Property Right Main Body of Internal Control a Study of the Pacific Construction Group Weaken the Strongman Yan Experiment as an Example

本文基于产权主体理论研究了内部人控制的问题,并认为:内部人控制势必会为企业带来较大的公司治理风险,影响企业整体组织利益,不能较好地实现公司持续发展。通过分析内部人控制带来的问题并结合太平洋建设集团的"严氏试验"案例,对内部人控制问题进行了案例论证,得出了相应的研究结论。

Based on the studies of the property right main body of intemal control, it＇s assumed that internal control will bring enterprises more corporate governance risk, and influences the whole enterprise organizational interests, which can＇t better realize the sustained development of the company. Through the analysis of the prob- lems of internal control and in combination with the Pacific Construction Group＂ Yan＇s test＂ case, this paper demonstrates the e problems of internal control, and reaches corresponding research conclusion.