本文主要根据现代企业理论，将企业看成是一系列契约的联结。
In this paper, we follow the views of modern theory of the firm and treat the firm as a nexus of contracts.
现代公司本身就是一系列不完全契约的联结体，而内部控制是一种补充契约。
Modern companies are actually a series of incomplete contracts, and internal control function as a supplementary contract.
按照“企业是一系列契约的联结”的命题，所有者财务和经营者财务其实只不过是公司治理结构的一部分。
According to the definition that "enterprise is the link of a series of contracts", the owners' finance and the operators' finance are merely a part of the corporation's governance structure.
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