CAJ | 학술논문

本文基于产权主体理论研究了内部人控制的问题，并认为：内部人控制势必会为企业带来较大的公司治理风险，影响企业整体组织利益，不能较好地实现公司持续发展。通过分析内部入控制带来的问题并结合太平洋建设：集团的“严氏试验”案例，对内部人控制问题进行了案例论证，得出了相应的研究结论。
본문기우산권주체이론연구료내부인공제적문제，병인위：내부인공제세필회위기업대래교대적공사치리풍험，영향기업정체조직이익，불능교호지실현공사지속발전。통과분석내부입공제대래적문제병결합태평양건설：집단적“엄씨시험”안례，대내부인공제문제진행료안례론증，득출료상응적연구결론。
Based on the studies of the property right main body of intemal control, it＇s assumed that internal control will bring enterprises more corporate governance risk, and influences the whole enterprise organizational interests, which can＇t better realize the sustained development of the company. Through the analysis of the prob- lems of internal control and in combination with the Pacific Construction Group＂ Yan＇s test＂ case, this paper demonstrates the e problems of internal control, and reaches corresponding research conclusion.