“内部人控制”有效治理途径的博弈分析  

Game Analysis on the Effective Way to Control "Internal Control"

作　　者：陈亮[1] 

机构地区：[1]广东金融学院会计系,广东广州510521

出　　处：《改革与战略》2009年第10期130-133,共4页Reformation & Strategy

基　　金：广东省哲学社会科学课题"政府管制;公司治理与会计信息披露"(项目编号:08GO-10)的资助项目

摘　　要：内部控制作为公司治理设计的重要措施,建立完善的内部控制系统必将促进企业的发展。怎样维护企业各参与者的利益,有效防治以经理人为代表的"内部人"控制问题,将成为完善公司治理结构设计的焦点。文章基于博弈论方法推导出联合产权制度的公司治理模式,是公司有效治理路径依赖条件下的最优选择之一。Internal control of corporate governance as an important measure designed to establish a sound internal control system, which will promote the development of enterprises. How to safeguard the interests of the participants in the enterprise, in order to effectively control managers＇ ＂internal＂ issue of control, will be the perfect corporate governance structure of the focus of the design. The joint property of the system of corporate governance model derived from game theory methods is one of the best choices for the corporate governance.

关 键 词：公司治理 内部人控制 治理路径 联合产权制度 

分 类 号：F271[经济管理—企业管理]