企业集团母公司对子公司实施的监督管理与控制是否有效,在很大程度上取决于作为所有者(或出资者)从子公司获得的信息是否真实可靠。“内部人控制”是在所有者和内部人之间存在信息不对称的情况下出现的。内部人是信息的制造者,也是信息的提供者,所有者很难了解内部人所有行为的真实信息。为了使集团母公司能够从子公司 The effectiveness of supervision and control over the implementation of a subsidiary by a parent company of a conglomerate depends to a large extent on the authenticity of the information obtained from the subsidiary as an owner (or financier). “Insider control” occurs when there is information asymmetry between owner and insider. The insider is the maker of information and the provider of information. It is hard for the owner to know the true information of all the behaviors of insiders. In order to enable the parent company of the group to be able to from subsidiaries