“内部人控制”是指企业经理人员获取了企业控制权的相当大部分。内部人控制有“法律”上和“事实”上之分。法律上的内部人控制是指内部人因持有企业的股份而掌握了企业控制权;事实上的内部人控制是指企业内部人并不持有企业的股权,但在企业资产的使用、处置、收益分配上拥有决定性的权利。由于各国的转轨的环境和条件不同,内部人控制的程度和规模在各转 “In-person control” refers to the substantial part of the management of an enterprise that has gained control of the enterprise. Internal control has “law” and “fact” of the points. Legal insider control means that insiders have mastered the power of corporate control because they hold the shares of the enterprise. The de facto insider control means that insiders do not hold the equity of the enterprise, but the use and disposal of the enterprise's assets , The distribution of revenue has a decisive right. Due to the different environment and conditions for the transition of all countries, the degree and scale of internal control are changing