摘要 内部人控制是由于现代企业中所有权与经营权不一致所导致的，是两者信息不对称的一种表现。“内部人控制”导致了贪污腐败、人事任免的随意性、资产转移、弄虚作假、经营效率低等现像的出现。终其原因，是由于“内部人”投机、“外部人”懒散、缺乏竞争的市场环境、企业家激励机制不健全、所有者和经营者目标分歧。在未来的发展中，必须从建立有效的公司治理结构、创造充分竞争的外部环境、建立对企业家的激励约束机制、建立“内部人”和“外部人”利益的平衡点等方面着手，才能解决内部人控制问题。
关键词 公司 内部人控制 研究 山东巨力
Research on the Insider Control in Companies
Abstract
Internal control is the modern enterprise ownership and the management in the difference in the two, is a manifestation of information asymmetry. ” The internal person control” leads to corruption, personnel appointment and removal of randomness, assets transfer, resort to deceit, management efficiency is low phenomenon’s appearance. With its reason, is the result of “internal” speculation,” external” laziness, lack of competition in the market environment, entrepreneur incentive mechanism is not perfect, the owner and operator target difference. In future development, must from build effective company to administer a structure, to create a fully competitive external environment, build the entrepreneur incentive and restraint mechanisms, establish “internal” and” external” interest balance and other aspects, in order to solve the problems of internal control.
Key words： Company Insider control research Shangdong Juli
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