内部控制、信息不对称及控制对策

企业内部控制制度设置的目的是保障财务报告的可靠性、业务活动的效果与效率、对适用法律法规的遵从等,但由于非对称信息的存在,致使内部控制难以完全发挥其功能,影响内部控制目的的实现。通过对内部控制中不对称信息的分析,缺乏真正的委托人是问题严重性存在的根源,因此建立起拥有完全产权的委托人体制,是解决问题的根本。

Internal Control, Asymmetric Information and Corresponding Control Measures

The purpose of setting up an internal control system in a enterprise is to guarantee the credibility of financial statements, the efficiency of operational action, and the compliance of related laws and regulations. But, due to the asymmetric information, this system can not function fully, thus affecting its fulfilling of the purpose. By analyzing the asymmetric information we can conclude that the problem originates from the lacking of real commission principal. So it is critical to establish a system of the commission principal who owns complete property rights.