内部控制的重新定位——基于企业本质角度的思考

传统的内部控制存在诸多的局限性,主要表现为内部控制局限于审计视角,所构建的内部控制体系中缺少所有者及相关利益者,忽略了企业治理控制这一最基础的内部控制.企业本质与内部控制有着内在逻辑关系,内部控制致力于实现企业系统整体有效.从企业系统整体的角度来看,内部控制应包括六个部分:控制环境、企业治理控制、企业管理控制、业务控制、信息系统、监督评价与报告.这六个要素相互联系、综合作用,共同构成一个完整的现代企业内部控制理论框架.

Internal Control Repositioning——A Perspective from the Nature of the Firm

Traditional internal control suffers various limitations in that it is limited to an auditing perspective, owners and stake holders are absent in the internal control system constructed, and the most fundamental internal control-corporate governance control-is neglected. The nature of the firm has an internal logical relationship with internal control, which is designed to ensure the overall effectiveness of the enterprise system. From the perspective of the nature of the firm, the core factors of internal control are governance control, management control and operation control; the environment of control is its basic factor; information system, and supervision, assessment and reporting are its safeguard factor. These six interrelated factors work together to form a comprehensive theoretical framework of modem internal control.