【正文】 in pursuit of profit as the goal. The overall objective of this guidance, panies in all sectors, including financial management are working hard to create more value for the enterprise. At the same time the private sector to achieve a certain level of assets, and operating all aspects of production are marketoriented, financial work everywhere of the market to raise funds for the enterprise and use of the farreaching implications. Enterprise is the coordination through the financial management arrangements and the harmonization of the internal form of the content on each separate but closely related to the decisionmaking process together, to face the vagaries of the market environment. In this great external pressure, the private owners and senior managers have to attach importance to the role of financial professionals, many large private sector financial management institutions dedicated and given their due authority and means to achieve a reasonable fundraising effective use of funds to strengthen the financial analysis and monitoring purposes.（2）flexible incentives, innovations in financial management in a considerable number of large private enterprises, financial personnel in financial management positions attention, business owners realize. Companies need more than just the accounting of the people, and need financial genius. Together with the private sector to achieve a certain level of assets, subject to greater external pressure to be played down the family colors, to suit the severe legal and policy environment and public opinion. Abandon the battle of brothers, father and son soldiers Tiger stereotypes, beyond the family business of primitive accumulation stage and the personnel employed its flexible mechanisms, in the fierce petition for talent in the accounting for the initiative. In order to attract and stabilize highlevel personnel, private sector incentives and corporate culture in the construction efforts. Second, some large, hightech private enterprises to performance shares, the Warrants, salary, allowances such as praise and reward meritorious minister enterprises incentives to effectively promote the management staff in the management of innovation, forge ahead. Financial genius is no longer just listen to the words of the boss, remember well off, keep good money kind of people, but good at management, good at creating the courage to propose unique ideas that can contribute to business development professionals. Financial management and stateowned enterprises pared to the limitations of less and easier to innovation and development, a variety of financial strategic management methods and means, more likely to be adopted by the market to adapt to the modern concept of enterprise development, concept of petition, open to ideas more easily finance staff accepted.（3）Centralized financial management, financial control of the functions of prominent largescale, hightech private enterprises, usually authorized to operate a certain mechanism to form the management of outside owners, but most of the private sector financial management still believe in stable priorities, taking into account efficiency principle, the implementation of Centralized management. In the enterprise unified planning. Monitored, and their respective subsidiaries, the financial activities of the implementation of effective management, and through sound internal financial management system, plug the loopholes and ensure safe and effective use of funds. This highly centralized management model the development of private groups played a unified planning, product development focused on effective financial resources, engage in large projects, capture the market, and promote capital accumulation, to stop waste of money to ensure the safety of assets of the Group played an active role. Correspondingly, corporate finance control and analysis functions have been strengthened, financial management department of the control standards, break down the implementation of financial responsibility, the implementation of tracking control, timely adjustment of error, analyze the differences in the financial activities for the appraisal information. Meanwhile, the pany39。例如：信息檢索的方法，之前對(duì)于信息檢索的了解僅限于書本的知識(shí)和少量的試驗(yàn)時(shí)間，而本次論文寫作中大量的檢索任務(wù)，使我對(duì)信息檢索有了更直觀的感受。此外，不能放松對(duì)監(jiān)管者的再監(jiān)管，對(duì)監(jiān)管者要實(shí)行問責(zé)制。 建立信息傳遞和共享途徑在市場(chǎng)中，市場(chǎng)主體的有關(guān)信用信息都掌握在不同的部門手里，而部門之間又不能做到共享，市場(chǎng)主體的信息不能得到迅速及時(shí)的傳遞 信息不對(duì)稱程度越大，道德風(fēng)險(xiǎn)產(chǎn)生的可能性就越大，應(yīng)建立起縱向 橫向溝通的信息傳遞網(wǎng)絡(luò)和數(shù)據(jù)庫系統(tǒng)，及時(shí)收集市場(chǎng)中各類信息資源的相關(guān)數(shù)據(jù)，整理形成網(wǎng)上資料，應(yīng)建立市場(chǎng)主體的動(dòng)態(tài)信息庫，將各個(gè)主體的能力、信譽(yù)度等關(guān)鍵信息公布于眾 通過動(dòng)態(tài)信息庫中的信用評(píng)價(jià)制度[17]，使市場(chǎng)主體有信譽(yù)約束。 房地產(chǎn)中的信息不對(duì)稱與道德風(fēng)險(xiǎn)問題近年來隨著房地產(chǎn)行業(yè)的不斷發(fā)展，房產(chǎn)中介機(jī)構(gòu)也紛紛涌現(xiàn)，為房產(chǎn)交易雙方起到了媒介和橋梁的作用，有力地促進(jìn)了房產(chǎn)交易的進(jìn)行。低價(jià)競(jìng)爭(zhēng)導(dǎo)致導(dǎo)游回扣等問題，回扣體系的形成又反過來加劇了削價(jià)競(jìng)爭(zhēng)。導(dǎo)游為了獲得其應(yīng)得的報(bào)酬，彌補(bǔ)這種不對(duì)稱，最方便的方法就是拿回扣與小費(fèi)。像福特汽車公司的福特家族，豐田汽車公司中的豐田家族，僅擁有不到5%的公司股權(quán)，公司的控制權(quán)扔問問的掌握在家族手中，我國的民營企業(yè)發(fā)展到今天這一步，如果未來中國的家族企業(yè)不能順利將控制權(quán)傳承，就只有兩條路可走，要買創(chuàng)始股東資產(chǎn)變現(xiàn)走人，要買學(xué)習(xí)如何做股東，如何通過董事會(huì)的專業(yè)化運(yùn)作實(shí)現(xiàn)企業(yè)價(jià)值最大化。黃光裕在獄中發(fā)函要求國美董事會(huì)罷免陳曉職務(wù)，同時(shí)提名自己的妹妹黃燕虹及代理人鄒曉春出任國美執(zhí)行董事。（4）控制的艱巨行。正式約束條件是由制度、體制、成文法、規(guī)定、規(guī)則等因素構(gòu)成的整體；非正式約束條件則是意識(shí)形態(tài)、道德規(guī)范、價(jià)值取向、審美情趣、思維方式、風(fēng)俗習(xí)慣等岡素構(gòu)成的整體。在現(xiàn)代信息不對(duì)稱的社會(huì) ,對(duì)專家、 權(quán)威的信賴維持著人們對(duì)社會(huì)的信任,成為社會(huì)合作的基礎(chǔ)之一。一般說來 ,采取敗德行為策略的道德風(fēng)險(xiǎn)來源于信息優(yōu)勢(shì)的一方?？梢哉f, 信息不對(duì)稱研究在我國的發(fā)展速度是較快的, 發(fā)展過程中出現(xiàn)種種不足也是不可避免的。2002年，方案(懲罰和報(bào)酬)如何影響監(jiān)督者選擇努力水平和誠實(shí)程度的問題進(jìn)行了研究，且認(rèn)為當(dāng)存在報(bào)酬、懲罰約束時(shí)，監(jiān)督結(jié)構(gòu)(一個(gè)監(jiān)督者或多個(gè)監(jiān)督者競(jìng)爭(zhēng))是最重要的影響因素[4]。信息不對(duì)稱的市場(chǎng)的基本形式可劃分為三種：（1）買主與賣主之間的信息差別而產(chǎn)生的信息不對(duì)稱市場(chǎng)（2）賣主與買主之間的信息差別而產(chǎn)生的信息不對(duì)稱市場(chǎng)（3）買主與買主之間的信息差別而產(chǎn)生的信息不對(duì)稱市場(chǎng) 信息不對(duì)稱的影響信息不對(duì)稱能夠?qū)е聝蓚€(gè)問題：逆向選擇和道德風(fēng)險(xiǎn)【2】。 按哈耶克對(duì)知識(shí)的分類，知識(shí)分為科學(xué)知識(shí)和特定時(shí)間和地點(diǎn)的知識(shí)。所以信息資源配置的社會(huì)化、市場(chǎng)化將是一種必然趨勢(shì)。對(duì)同一問題的近期研究形成了“委托一代理理論，也稱為“激勵(lì)理論”[3]。其次, 研究深度不夠。 斯蒂格利茨等三位學(xué)者“ 使用不對(duì)稱信息進(jìn)行市場(chǎng)分析 ” ,發(fā)現(xiàn)信息不對(duì)稱必定導(dǎo)致信息擁有方為牟取自身更大利益 ,使另一方的利益受損 ,這種行為造成一種道德風(fēng)險(xiǎn)。在不同話語解釋系統(tǒng)當(dāng)中 ,行為的道德意義存在著極大的差異。比利時(shí)、中國、英國、瑞典、日本和新加坡等國投了反對(duì)票。這種高負(fù)債造成了企業(yè)的低效益，潛在的風(fēng)險(xiǎn)也就與日俱增。包括工作滿意度，職業(yè)生涯規(guī)劃，以及個(gè)人的專業(yè)素質(zhì)、身體素質(zhì)、心理素質(zhì)、人際關(guān)系等。其次要建立并且善于使用激勵(lì)機(jī)制，國美之爭(zhēng)中黃光裕在對(duì)高管配發(fā)股權(quán)時(shí)的“吝嗇”和陳曉的“大方”構(gòu)成了鮮明的對(duì)比，結(jié)果“大方”戰(zhàn)勝了“吝嗇”。而且在各大網(wǎng)站的民調(diào)中，陳曉在道德層面上遭受的廣泛質(zhì)疑，他即使取得了利益最大化，在道德判庭上被戳脊梁骨的滋味一定不好受。在消費(fèi)者采用旅游這種消費(fèi)形式的初期，由于旅游知識(shí)的缺乏我國旅游基礎(chǔ)設(shè)施的不完善，加之旅行社報(bào)價(jià)的低廉，許多旅游者都委托旅行社安排自己的旅行生活但是，由于導(dǎo)游人員為了獲得高額回扣與小費(fèi)而通過加快游覽步伐減少講解內(nèi)容等手段來節(jié)約出購物時(shí)間，這些行為又多數(shù)被導(dǎo)游控制在旅游者無法投訴的范圍之內(nèi)，由劉春濟(jì)(2006)的研究結(jié)果，國內(nèi)旅游者對(duì)國內(nèi)導(dǎo)游服務(wù)質(zhì)量的滿意度低于其期望值。但在實(shí)際中，存在很多經(jīng)理不可觀察的