作为一种团队性质的经济组织,企业的治理结构更多的是一种委托代理关系,且由于委托人与代理人间的目标往往不一致,也就产生了信息不对称下的两种行为,即“道德风险”和“逆向选择”。在这种情况下,委托人往往会对代理人进行监督,尤其是内部监督,以维护自身的利益,也就产生了内部控 As a kind of economic organization with team nature, the corporate governance structure is more of a kind of principal-agent relationship, and because the goals between principal and agent are often inconsistent, two behaviors under asymmetric information are generated, that is “Moral hazard” and “adverse selection”. In this case, the principal often supervise the agent, especially the internal supervision, in order to safeguard their own interests, it also has internal control