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随着我国改革开放的深入,内部人控制问题已成为我国国有企业改革急需解决的问题。但代理理论解释不了内部人控制问题,会计委派制解决不了内部人控制问题。只有建立健全公司治理结构,在优化对内部人的激励机制的同时,建立对内部人的规范有效的约束机制,充分发挥董事会的作用,才能从根本上解决内部人控制问题。
With the deepening of China’s reform and opening up, the problem of insider control has become an urgent issue to be solved in the reform of state-owned enterprises in our country. However, the agency theory can not explain the problem of insider control. Accounting delegation system can not solve the problem of insider control. Only by establishing and perfecting the structure of corporate governance, we can not only solve the problem of insider control, but also optimize the internal incentive mechanism, establish a standard and effective restraint mechanism for insiders, give full play to the role of the board of directors.