一、集团公司与内部控制内部控制的思想产生于18世纪中后期,它是企业规模化发展和资本结构复杂化、大众化的必然产物。随着经营权与所有权的分离,企业中逐渐形成了投资者与经营者两大利益集团,由于他们目标利益函数的差异,实践中出现了利益冲突的问题。投资者为了确保企业经营者的行为符合自身的利益而采用了一些制约、协调、纠谬的方法和制度,这就形成了早期简单的内部 First, the idea of ​​internal control of group companies and internal control emerged in the middle and later stages of the eighteenth century. It is an inevitable result of the large-scale development of the enterprises and the complexity and popularity of the capital structure. With the separation of management rights and ownership, the two interest groups of investors and managers are gradually formed in the enterprises. Due to the differences in their target interest functions, the conflict of interests arises in practice. In order to ensure that the behaviors of business operators are in their own interest, investors adopt some methods and systems of restriction, coordination and error correction, which form an early and simple internal