企业集团风险管控内部报告框架研究——基于不完备契约视角  

Research on the Internal Reporting Framework of the Group's Risk Management——Based on Incomplete Contracts

作　　者：陈菡[1] 陈少华[2] 

机构地区：[1]厦门国家会计学院 [2]厦门大学管理学院

出　　处：《财会通讯（上）》2015年第11期48-51,共4页Communication of Finance and Accounting

基　　金：教育部人文社会科学重点研究基地重大项目"企业集团风险管控的会计内部报告研究"(项目编号:11JJD790006)阶段性研究成果

摘　　要：企业集团规模的增长,使得集团内部信息流量的持续增长,信息传递链条日益复杂和冗长,而在全球化环境下,环境的高度不确定性和快速变化,使企业经营风险加剧,需要企业集团进行快速且高水平的决策。本文以不完备契约理论作为集团风险管控内部报告设计的逻辑起点,探讨内部报告设计的维度和内部报告设计的原则。On the one hand, as the business group size grows continuously, so does the Group's internal information flow. As a result, the information transmission chain gets increasingly complex and lengthy. On the other hand, in the context of globalization, the high uncertainty and rapid change of the environment increases the business risk, which requires the business groups to have fast and high-level decision-making. Based on the incomplete contracts theory, this article explores the principles and dimensions of the internal reporting.

关 键 词：契约理论 企业集团 风险管控 内部报告 

分 类 号：F275[经济管理—企业管理] F272.3[经济管理—国民经济]