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所谓“内部人控制”(InsidersControl),是指这样一种现象:独立于股东(外部人)的经理人员掌握了企业的实际控制权,在公司战略决策中充分体现自身利益,甚至往往和职工联手谋取各自的利益,从而架空所有者的控制和监督,使所有者的权益受到侵害。在我国国有企业建立现代企业制度和实现公司改造的过程中,内部人控制企业已是一种相当普遍的现象。内部人控制也同样出现在了投资基金之中。 一、我国投资基金的概况 我国现有的投资基金都是封闭式基金。它主要包括两个部分:以1997年11月国务院证券委颁布《证券投资基金管理暂行办法》为界,一个部分是
The so-called “insiders control” refers to the phenomenon that managers who are independent of shareholders (outsiders) have the actual control of the enterprise, fully reflect their own interests in the company’s strategic decision-making, and often work with employees Seek their own interests, so as to overrule the owner’s control and supervision, so that the owner’s rights and interests are infringed. In our country state-owned enterprises to establish a modern enterprise system and the transformation of the company in the process of internal control of enterprises is already a very common phenomenon. Insider control also appears in investment funds. First, the overview of China’s investment funds China’s existing investment funds are closed-end funds. It mainly includes two parts: In November 1997, the State Securities Commission promulgated the “Interim Measures for the Administration of Securities Investment Funds” as a sector, one part is