论企业内部市场化条件下的管理审计（Management audit under the condition of enterprise Marketization）.docVIP

论企业内部市场化条件下的管理审计（Management audit under the condition of enterprise Marketization） Management audit under the condition of enterprise Marketization The internal marketization of enterprises is the product of management system innovation, which focuses on improving the efficiency and efficiency of management The behavior from the general to the individual, the internal transaction from the plan to the market, the management system from static to dynamic It adapts to the changing objective environment. Management audit as an extension of management, within the enterprise Under the market condition, it will give full play to the positive role of overall coordination, management and control, and become a modern enterprise An important force in management science. The management audit introduced in this article mainly refers to the internal management audit The internal audit of service enterprises is the main responsibility, and it is a kind of internal adjustment for enterprises Comprehensive management audit of department management certification as the main responsibility. First, from the principal-agent relation, the necessity of management audit under the condition of internal marketization The principal-agent theory holds that the enterprise is the aggregation of several contracts, and the principal-agent is a kind of contract The basic content of the contract is to specify what action the principal should take in order to benefit the client What kind of remuneration should be paid to the agent?. Due to inconsistencies in the material interests between the principal and the agent, and The uncertainty of the market and external conditions makes the contract lack completeness and the asymmetry of information Under the internal market conditions, enterprises and departments and units will also have different forms of adverse selection Moral hazard. Adverse selection refers to the fact that the client cannot recognize the true gift of the agent and the condition is in