摘要
本文以朗讯贿赂门事件为出发点,从契约经济学的角度分析了内部控制法律要求的理论依据及其在美国的立法与司法实践过程。然后,本文对我国目前内部控制法律要求现状进行分析,并分析了美国内部控制法律发展对我国的影响与启示。
Based on the case of Lucent commercial bribery and the viewpoint of contract economics, this article reviews the evolvement of the legal requirements setting process in America. Then, based on the theories and experiences developed, this article analysis the current situation of legal requirement in China and makes some advices on how to improve it.
出处
《审计研究》
CSSCI
北大核心
2008年第4期62-65,96,共5页
Auditing Research
关键词
内部控制
契约秩序
法律要求
internal control, contract order and Legal requirement
