内部控制工程学研究

内部控制是近年来人们普遍关注的焦点问题之一,在理论完善与制度建设方面取得巨大进步,但在系统的设计和实施方面,存在诸多问题,如内部控制系统成本高昂、效率低下、失败率居高不下、成功经验难以移植等。如能利用工程学的技术和方法,借鉴一系列其在社会科学中的应用成果,可有效缓解上述矛盾。本文首次提出用工程学的方法将内部控制理论与实践结合起来,从工程学的特点着手,分析利用工程学可解决内部控制的哪些问题以及如何解决,进而研究内部控制工程学的体系结构和主要内容,为构建内部控制工程学、弥补内部控制理论与实践相互转化的不足做有益的探索。本文所提及的内部控制特指内部控制的理论及其成果,内部控制系统是指具体的有实际功效的各种内部控制元素的集合。

The Research of Internal Control Engineering science

Internal control is one of the hottest questions in recent years.It has made much progress in the theory and regulations,but still has many questions in the design and implement,such as high cost and fault rate,low efficient and difficult to transplant successful experience,etc.If we take advantage of the technology and methods of engineering science,use a series of achievements of social science engineering for reference,then the questions can be eased obviously,but no one touch it.For the first time,we bring forward combining the internal control theory with practice by engineering methods,set about from the engineering characteristic,analyze which problems can be solved and how to be solved by engineering,moreover explore the system configuration and main content,make beneficial attempt to fill the gaps in standardization of the internal control theory and practice translation.