内部控制:本质与结构

目前对内部控制的研究着重于控制目的和控制体系,研究控制体系必须弄清楚控制的本质与结构,控制的本质是由企业内的组织关系特征决定的,企业内的组织关系特征从纵向上表现为监督关系;从横向上表现为制衡关系。控制的结构则由控制的本质决定,制衡关系决定了控制的结构为平等的双方的相互牵制和制约的结构;监督关系表现为高层对低层的单向控制结构。

The Nature and Structure of Internal Control

The current study focuses on internal control objectives and control system. Study of control system must be clear about the nature and structure of the control. The internal organizational relationships determine the nature of the control. Characteristics of internal organizational relationships show supervision from the vertical and balance From the horizontal. The nature of the control determines the control structure, the relationship of balance determines the control structure to be equal relationship of mutual containment, and supervision determines it to be oneway control relationship.