基于产权社会化的公司制衡机制研究会计学专业论文.docxVIP

II II Abstract The property right Socialization has expedited the birth and development of joint-stock enterprises. Meanwhile, the property right Socialization has separated the rights of control and management, which results in the various conflicts of interest. And what’s more, the conflicts lead to the plenty of financial fraud. However, only discussing institutional arrangement and program composition of property rights mechanisms is not the good way to govern the financial fraud. In fact, the financial governance is subordinate to corporate governance, so we must start with the balance of