摘要
公司治理结构在企业财务控制中发挥了重要作用。健全的财务控制制度应该能够保证财务信息的可信性 ,可以弥补财务契约的不完全性和财务责任的不对等性。在国有企业内部建立健全财务控制制度的最重要方式是将代理人主导型的内部财务制度转变为委托人和代理人均衡制约的内部财务制度。
The corporate governmental structure plays an important role in the financial control of business.Perfect financial control system can guarantee the creditability of financial information,and make up for unperfectness of financial contract and asymmetry of accountability.Most important way in establishing a perfect financial control system in state-owned enterprise is to change the financial control system from that orientated to the agent to the equilibrium restraint between the principal and the agent.
出处
《中国软科学》
CSSCI
北大核心
2000年第6期97-100,共4页
China Soft Science
关键词
公司治理结构
财务控制制度
国有企业
corporate governmental structure
financial control system
