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本文通过对五粮液酒业股权改制始末的分析,从股权制衡与内部控制有效性两个角度出发,深入剖析了二者在公司内部存在的必要性,发现了股权制衡与内部控制有效性存在一定的倒U型关系。
Based on the analysis of the reform of Wuliangye Wine Equity Ownership, this paper analyzes the necessity of the existence of both in the company from the angle of equity checks and balances and the effectiveness of internal control, and finds that there exists a certain degree of equity checks and balances and the effectiveness of internal control Inverted U-type relationship.