【摘要】 制衡和监督是内部控制的两种基本结构,文章根据实验数据统计分析发现,交易特点会影响控制结构的选择,越是具有不确定性的交易越需要选择监督,越是具有确定性的交易越需要选择制衡;交易频度越低的交易越需要选择监督,交易频度越高的交易越需要选择制衡;信息不对称程度越低的交易越需要选择监督,信息不对称程度越高的交易越需要选择制衡。更多还原

【Abstract】 Internal-check and supervision are two basic structures of internal control.The experimental data in this paper find that transaction features will exert influence on control structure.The more uncertain the transaction is,the more necessary it is to choose supervision,and the more certain the transaction is,the more necessary it is to choose internal-check.The lower the frequency of transaction is,the more it needs to choose supervision,and the higher the frequency of transaction is,the more it needs to choose internal-check.The lower the asymmetrical degree the transaction information is,the more necessary it is to choose supervision,and the higher the asymmetrical degree of transaction information is,the more it needs to choose internal-check.更多还原