China's State-owned Enterprises In The Internal Control

The SOEs reforming is not only the center chain in the economic fabric transforming, but the key-point to realize the great developing aims of the open reform and modernization in our country. 揑nsider Control?refers to the phenomenon that the 搃nside men?generaily the managers) hold the great part of controlling-power of enterprises during the SOEs reforming. It has the reciprocal effect, for example it may prompt the SOEs reform, but may bring about serious consequences such as corruption and excess-working-consumption etc. So it抯 important and meaningful to study the 揑nsider Control?for improving the SOEs reform. Making use of the former studies and rejoining the deep and comprehensive analysis, this thesis puts emphasis on exploring the following questions: the first is the theory of the 揑nsider Control? the second is its nature, the third is its originating, the fourth is about the measures to control it. This thesis pointd out that, according to the Principal-Agent theory and Managerial-Control theory, the SOEs also is the principal-agent enterprise. So in its interior, there must exist manage controL However, due to the imperfection of the SOEs reform, this kind of manage control is not sound and is 揑nsider Control? That may cause disadvantage effects on the SOEs reform. As deepening of the reform proceeding, we must strengthen the control over the 揑nsider Control? The measures involve: improving the Corporate Governance in interior, forming the fair and competitive environment over the exterior, strengthening the supervision on managers.