交易费用、契约成本、受托责任与内部审计

The Theories of Transaction Fees, Acquisition Cost,and Accountability with Internal Auding

文章通过对新制度经济学中交易费用理论、契约理论以及受托责任理论的研究分析 ,指出在我国现代企业制度的建设中引入内部审计部门的必要性 ,并进一步指出在当前经济改革和实践背景下 ,在对传统企业的改造中 ,建立内部审计是提高我国企业附加值 ,加强企业核心竞争力的有效途径。

After analyzing three theories of Transaction Cost, Contract, Principal and Agent in the New Institutional Economics, the author pointed out the necessity to introduce internal auditing department which can make the Modern Enterprise System perfect, further more, indicated that internal auditing is the effective way to increase the added value and enhance the core competence of company.