| 基于利益相关者共同治理的企业内部控制机制构建 |
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| 引用本文： | 蔡维灿. 基于利益相关者共同治理的企业内部控制机制构建[J]. 江苏大学学报(社会科学版), 2012, 14(6): 65-69 |
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| 作者姓名： | 蔡维灿 |
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| 作者单位： | 三明职业技术学院经济与管理系,福建三明,365000 |
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| 摘 要： | 将利益相关者理论延伸到企业内部控制领域,以利益相关者理论作为企业治理问题和企业内部控制问题研究的理论基础,分析公司治理和内部控制之间的关系,可以得出利益相关者共同治理是企业内部控制机制构建的理性选择,应从投资人、经营者、员工、债权人和政府五个维度的内部控制链提出构建方向.
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| 关 键 词： | 利益相关者理论 公司治理 内部控制 机制构建 |
On Construction of Enterprise Internal Control Mechanism Based on Stakeholders in Common Governance |
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| Cai Weican. On Construction of Enterprise Internal Control Mechanism Based on Stakeholders in Common Governance[J]. Journal Of Jiangsu University(Social Science Edition), 2012, 14(6): 65-69 |
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| Authors: | Cai Weican |
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| Affiliation: | Cai Weican (Department of Economics and Administration, Sanming Vocational ＆ Technical College, Sanming 365000, China) |
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| Abstract: | In this paper, the stakeholder theory is extended to the field of enterprise internal control, and the proposition of construction of corporate internal control mechanism based on stakeholders in common governance is put forward. The stakeholder theory is used as the theoretical foundation of corporate governance and internal control study to analyze the relationship between corporate governance and internal control. Our study shows that the common governance by stakeholders is a corporate＇s rational choice in its construction of internal control mechanism that should consist of investors, operators, employees, creditors and government. |
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| Keywords: | stakeholder theory corporate governance internal control mechanism construction |
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