| 内部人、内部人控制及内部人控制失控——兼论会计委派制度 |
| |
| 引用本文： | 戴书松.内部人、内部人控制及内部人控制失控——兼论会计委派制度[J].上海大学学报(社会科学版),1999(2). |
| |
| 作者姓名： | 戴书松 |
| |
| 作者单位： | 上海大学社会科学学院!上海200237 |
| |
| 摘 要： | 就我们国家现在的环境条件而言， 国有企业被内部人控制是一种必然选择。尽管不可避免出现内部人控制失控， 但只要有合理的公司治理结构和有效的激励机制， 防止这种现象的出现是可能的。本文还认为现在的会计委派制度既缺乏理论上的说服力， 也存在实践上的操作困难
|
| 关 键 词： | 会计制度 产权制度 内部人控制问题 |
Internal Personnel, Internal Control and Out of Control |
| |
| Dai Shu,song.Internal Personnel, Internal Control and Out of Control[J].Journal of Shanghai University(Social Science Edition),1999(2). |
| |
| Authors: | Dai Shu song |
| |
| Abstract: | Under present circumstances in our country, the control of state run enterprises by internal personnel seems unavoidable. As a result, all too often things could go out of control. To prevent this from happening, proper management patterns and effective rewarding systems should be introduced. This paper also points out that there needs big improvement in the assigning of accountants. |
| |
| Keywords: | Accounting system ownership system problems related to internal control |
| 本文献已被 CNKI 等数据库收录！ |
