内部控制制度与经济犯罪的信息经济学分析

在现代组织中广泛存在的委托代理关系可能诱发经济犯罪的产生,而内部控制制度因其自身特点可以监督和约束代理人的行为而抑制经济犯罪的发生。根据内部控制制度的目标要素和实施标准,从信息经济学角度分析,内部控制制度与经济犯罪有必然的因果联系,对症下药,要完善内部控制制度。

System of Internal Control and Analysis of Economic Crimes under Information Economics

The mandate relationship widely existing in the modern organizations may induce economic crimes,while system of internal control may supervise and bind the acts of agents owing to its own characteristics,thus to restrain the occurrences of economic crimes.According to the target factors and operative standards of the system of internal control,and the analysis from the angle of the information economics,there're causal relations between the system of internal control and economic crimes and it's of vital importance to find solutions by perfecting the system of internal control.