基于边际分析的内部控制监管适度性研究

内部控制与流程的关系是结构与功能的关系,流程是内部控制的唯一现实载体,内部控制是流程的多种固有功能之一。内部控制监管以强化流程治理功能为目标,但在客观上是对流程结构、流程功能和流程利益的全方位监管。内部控制监管本质上是流程监管,恰当的内部控制监管可以有效纠正管理者在流程设计上的机会主义行为,增进股东利益。但过度的内部控制监管则会损害股东利益,因此内部控制监管必须是适度的。

A Study of the Moderation of Internal Control Supervision:Based on Marginal Analysis

The relationship between internal control and process is the relationship between structure and function;the process is the only practical carrier of the internal control,while the internal control is one of the inherent functions of the process.Internal Control Regulation(ICR) aims at strengthening the process governance function,but objectively it is comprehensive supervision on process structure,process function and process interests.Essentially,ICR is the supervision on the whole process,appropriate ICR can effectively correct managers’opportunism in the process design and enhance the shareholders’interests.While excessive ICR will damage the shareholders’ interests,therefore,ICR must be moderate.