财务控制成本理论基础及其构成分析（Theoretical basis of financial control cost and analysis of its composition）.docVIP

财务控制成本理论基础及其构成分析（Theoretical basis of financial control cost and analysis of its composition） As a branch of management control system, financial control will bring about certain benefits as well as control benefit, orderly benefit, information usefulness and efficiency benefit. It tells people on the other hand, dont pursue the complexity of financial control and perfect financial control system, in the design of efficient and effective at the same time, should also make the design and operation of the financial control system of the cost benefit principle. Because the benefits of the financial control system are often difficult to accurately measure, the financial control cost becomes the most important content of the financial control cost benefit analysis. Therefore, what people seek is to minimize the cost of financial control under the premise of achieving the efficiency and effectiveness of the financial control system. First, the theoretical analysis of the cost of financial control Theoretically speaking, the financial control system is mainly due to the agent mechanism of stakeholder conflicts and incompleteness of contract caused by the existence of the contract theory, the principal-agent theory and asymmetric information theory has become the theoretical basis of financial control of cost. (1) contract theory generally refers to the modern enterprise theory as the contractual the theory of (firm). According to the contract theory, the enterprise is essentially composed of a series of contracts, which can be divided into complete contract and incomplete contract. The former means that all parties to the contract can fully foresee the circumstances that may occur during the contract period, so that all the rights and obligations of the parties in the anticipated future events are included in the contract. The latter is contrary to the complete contract theory. Because of the limited rationality of human beings and the incomplete information, the various c