Abstract
The oftheinternalcontrol istomakesurethe
purpose systemimplementation
more the and
enterprisemanagementlegal,improveoperationalefficiency
the of moresustainable.To
effectiveness,andpromotedevelopmententerprises
reachthose shouldcombinetheinterestsbetweenthe andthe
purposes,we managers
share the selectionandavoidtheirmoralhazards.
holds,constraint
managers’adverse
All are the the
theabove encounteredof incentive
requestsjust challenges pay
toChina’Sdomesticinternalcontrol isnot need
sound,we
system.Due system very
seriousdatato ifthereasonablestandardofintemalcontrol isableto
inspect system
raisethe and Performance wecan
Executives’PayCorporate sensitivity.If that,
prove
thenthe willhavemoremotivationandconfidencetoenhancethe
managers quality
ofintemalcontrolandalso anewideaforthe ofincentive
provide developmentpay
onthose dotheresearchthe
system.Basedviews,this on ofthe
paper impaction
internalcontrol tothe and Performance
qualityexertingExecutives’Pay
Corporate
thenormative
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