湖南财政经济学院学报
湖南財政經濟學院學報
호남재정경제학원학보
Journal of Hunan Finance and Economic University
2012年
1期
109~113
,共null页
公司 财务监督 财务监督机制 委托代理
公司 財務鑑督 財務鑑督機製 委託代理
공사 재무감독 재무감독궤제 위탁대리
company; financial supervision; financial supervision mechanism; principal-agent theory
基于委托代理理论,公司财务监督机制是减少信息不对称、降低代理成本以及保护所有者利益的有效方式。财务监督过程包括所有者对经营者的监督和经营者对生产过程的监督。目前存在以审计委员会为财务监督核心的英美模式和以监事会为财务监督核心的德日模式。公司财务监督形式上由内部监督和外部监督构成,形成具有递进性和交互性的综合监督系统。
基于委託代理理論,公司財務鑑督機製是減少信息不對稱、降低代理成本以及保護所有者利益的有效方式。財務鑑督過程包括所有者對經營者的鑑督和經營者對生產過程的鑑督。目前存在以審計委員會為財務鑑督覈心的英美模式和以鑑事會為財務鑑督覈心的德日模式。公司財務鑑督形式上由內部鑑督和外部鑑督構成,形成具有遞進性和交互性的綜閤鑑督繫統。
기우위탁대리이론,공사재무감독궤제시감소신식불대칭、강저대리성본이급보호소유자이익적유효방식。재무감독과정포괄소유자대경영자적감독화경영자대생산과정적감독。목전존재이심계위원회위재무감독핵심적영미모식화이감사회위재무감독핵심적덕일모식。공사재무감독형식상유내부감독화외부감독구성,형성구유체진성화교호성적종합감독계통。
Based on principal-agent theory,company financial supervision mechanism is an effective way to reduce information asymmetry,decrease agency costs and protect the interests of owners.Financial supervision processes include the supervision of owners to operators and operators to the production process.Currently there are two financial supervision models as the Anglo-American model whose core is the Audit Committee and the German-Japanese model whose core is the board of supervisors.Formally,company financial supervision is composed by internal supervision and external supervision,forming an integrated monitoring system which is of progressive and interactive.
