Abstract：In this paper, the stakeholder theory is extended to the field of enterprise internal control, and the proposition of construction of corporate internal control mechanism based on stakeholders in common governance is put forward. The stakeholder theory is used as the theoretical foundation of corporate governance and internal control study to analyze the relationship between corporate governance and internal control. Our study shows that the common governance by stakeholders is a corporates rational choice in its construction of internal control mechanism that should consist of investors, operators, employees, creditors and government.
蔡维灿. 基于利益相关者共同治理的企业内部控制机制构建[J]. 江苏大学学报（社会科学版）, 2012, 14(6): 65-69.
CAI Wei-Can. On Construction of Enterprise Internal Control Mechanism
Based on Stakeholders in Common Governance. Journal of Jiangsu University（Social Science Editi, 2012, 14(6): 65-69.
