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一、现代企业制度条件下的经济监督和财务监督类型 现代企业制度的基本形式是公司制。 在公司制条件下,公司的产权关系特征是终极财产所有权和法人财产所有权分离、公司法人财产所有权被不同层级经营管理者分割。 公司产权的分离造成终极所有权拥有者(或出资者,以下简称出资者)与法人财产所有权拥有者(以下简称法人所有者或经营管理者)之间的矛盾。在公司中,出资者与法人所有者是两个对
I. The Types of Economic Supervision and Financial Supervision under the Condition of Modern Enterprise System The basic form of modern enterprise system is the company system. Under the conditions of the company system, the property rights relationship of the company is the separation of the ownership of the ultimate property and the ownership of the legal person property, and the ownership of the corporate legal person property by the managers at different levels. The separation of company property rights causes the contradiction between the ultimate owner of the ownership (or the investor, hereinafter referred to as the investor) and the owner of the legal person property (hereinafter referred to as the legal owner or manager). In the company, the investor and the legal owner are two pairs