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）

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1、财务控制成本理论基础及其构成分析（Theoreticalbasisoffinancialcontrolcostandanalysisofitscomposition）Asabranchofmanagementcontrolsystem,financialcontrolwillbringaboutcertainbenefitsaswellascontrolbenefit,orderlybenefit,informationusefulnessandefficiencybenefit.Ittellspeopleontheotherhand,don'tpursuethecomplexityoff

2、inancialcontrolandperfectfinancialcontrolsystem,inthedesignofefficientandeffectiveatthesametime,shouldalsomakethedesignandoperationofthefinancialcontrolsystemofthecostbenefitprinciple.Becausethebenefitsofthefinancialcontrolsystemareoftendifficulttoaccuratelymeasure,thefinancialcontrolcostbecomesth

3、emostimportantcontentofthefinancialcontrolcostbenefitanalysis.Therefore,whatpeopleseekistominimizethecostoffinancialcontrolunderthepremiseofachievingtheefficiencyandeffectivenessofthefinancialcontrolsystem.First,thetheoreticalanalysisofthecostoffinancialcontrolTheoreticallyspeaking,thefinancialcon

4、trolsystemismainlyduetotheagentmechanismofstakeholderconflictsandincompletenessofcontractcausedbytheexistenceofthecontracttheory,theprincipal-agenttheoryandasymmetricinformationtheoryhasbecomethetheoreticalbasisoffinancialcontrolofcost.(1)contracttheorygenerallyreferstothemodernenterprisetheoryast

5、hecontractualthetheoryof(firm).Accordingtothecontracttheory,theenterpriseisessentiallycomposedofaseriesofcontracts,whichcanbedividedintocompletecontractandincompletecontract.Theformermeansthatallpartiestothecontractcanfullyforeseethecircumstancesthatmayoccurduringthecontractperiod,sothatalltherigh

6、tsandobligationsofthepartiesintheanticipatedfutureeventsareincludedinthecontract.Thelatteriscontrarytothecompletecontracttheory.Becauseofthelimitedrationalityofhumanbeingsandtheincompleteinformation,thevariouscontractsofanenterprisecannotincludeallkindsoffutureeventsandtheirprobabilities,sotheyare

7、incomplete.Itisgenerallybelievedthatthefollowingfactorsrestricttheformulationofacompletecontract:thatis,boundedrationality;thecomponentoftheperformanceandthestandardofmeasurementarethepossibilityoftheaccuratedefi