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公司制的出现顺应了资本市场的需求,成为主流的企业组织形式。然而伴随公司制而来的还有“两权分离”下的委托代理问题,其中最受人关注的莫过于财务违规问题。本文从公司制下的委托代理问题展开讨论,论述了财务违规的现状、成因,提出了相应的规避举措。
The advent of the corporate system conforms to the needs of the capital market and becomes the mainstream form of enterprise organization. However, with the coming of the corporation, there is the problem of principal-agent under the separation of powers and rights, of which the most concern is the financial irregularity. This article discusses the principal-agent problem under the company system, discusses the current situation and causes of the financial violation, and puts forward corresponding circumvention measures.