契約規定利率 的英文怎麼說
中文拼音 [qìyāoguīdìnglìlǜ]
契約規定利率
英文
contractual interest rate-
The government model should be the key to the models with proper introduction of market rules. beginning with the economic analysis on the incompleteness of the internal control system, the author probed the incompleteness of the environment and the present situation during the implementation of the internal control system ; and pointed out its intrinsic reason about the present situation of the internal control system. finally, based on the elementary theory of the system movement, the author describe the implementation safeguard mechanism of the internal control system from five aspects : strengthening correlation system ; constructing and perfecting formal system ; emphasizing the informal system ; establishing the penalty mechanism, the enlightenment of game theory in perfecting the internal control system
本文借鑒經濟學的相關理論，對內部控制制度的基本內涵進行了擴展，認為它是指由企業利益相關者為確保資產完整、信息真實可靠，提高企業經營效率，保證既定的管理政策得以實施而採取的所有制度;在對內部控制制度傳統功能分析的基礎上，重點剖析了內部控制制度在節約企業內部交易成本，彌補企業契約的不完備性和降低代理成本方面的經濟學功能;從制度供給的角度出發指出了我國內部控制制度制定模式必須朝著「以政府為導向，引入市場規則」的模式發展;以對內部控制制度的不完全性進行經濟學分析為起點，探討了其實施環境與實施現狀的不完全性，指出令人堪憂的內部控制現狀有其內在的理由;最後以制度運行的基本理論為基礎，從內部控制相關制度的加強，正式制度的建設完善，非正式制度的重視，懲罰機制的設立，博弈論對健全內部控制制度的啟示五個角度論述了內部控制制度實施的保障機制。
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