CAJ | 학술논문

目前，国内外对企业内部控制的研究仅限于单个的法人企业，也就是说现有的内部控制框架仅适用于单个的法人企业。而不适用于企业集团，尤其不适用于集团总部对子公司的控制。因此，探索一务适合企业集团内部控制的有效途径是很有必要的。由于企业集团作为以资本为纽带的企业群体，其实质是一组契约关系和层级结构，而契约关系的核心是资本关系，因此，母公司对子公司的监控主要靠资本控制来实现。对子公司。来说。资本控制是一种外部控制。但对整个企业集团而言，却属于内部控制的范畴。因此，企业集团内部控制问题应从控股公司的资本控制的角度入手。
목전，국내외대기업내부공제적연구부한우단개적법인기업，야취시설현유적내부공제광가부괄용우단개적법인기업。이불괄용우기업집단，우기불괄용우집단총부대자공사적공제。인차，탐색일무괄합기업집단내부공제적유효도경시흔유필요적。유우기업집단작위이자본위뉴대적기업군체，기실질시일조계약관계화층급결구，이계약관계적핵심시자본관계，인차，모공사대자공사적감공주요고자본공제래실현。대자공사。래설。자본공제시일충외부공제。단대정개기업집단이언，각속우내부공제적범주。인차，기업집단내부공제문제응종공고공사적자본공제적각도입수。
The present research on the enterprise group＇s internal control is limited in the fact that the studied internal control framework is only fit for the single enterprise but not for the enterprise group, especially the control of enterprise group over its subsidiaries. As a result, it is necessary to explore an effective way to the enterprise group＇s internal control. Linked by capital, ~,hc enterprise group is contractual and hierarchical in nature. As the core of contractual relationship is capital, the supervision and control of enterprise group over subsidiaries are mainly exercised by capital control which is external for subsidiaries but internal for the whole enterprise group. Therefore, the enterprise group＇s internal control needs to be initially studied from the perspective of holding companies.