Internal control evaluation has been the trend of economic development, and it is of great significance for the improvement of information asymmetry and perfection of internal control system.
内部控制评价对于改善信息不对称状况和促进内部控制系统的建立健全有着十分重要的意义。
Perfect financial control system can guarantee the creditability of financial information, and make up for unperfectness of financial contract and asymmetry of accountability.
健全的财务控制制度应该能够保证财务信息的可信性，可以弥补财务契约的不完全性和财务责任的不对等性。
According to the information asymmetry theory, major shareholders have the motivation to against the interests of small and medium-sized shareholders and obtain earnings by using control.
根据信息不对称理论，大股东具有利用控制权侵害中小股东的利益、获取控制权私有收益的动机。
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