中国内部控制的社会认同度研究

严格严密的内部控制制度是现代公司治理实现其基本目标的前提条件。对经营权的有效控制并使之与股东利益保持动态一致,只有在内部控制制度的全力保障下,才有可能成为现实。一个社会对公司治理、一个公司对自身治理的关注和重视程度,直接体现在其对公司内部控制制度的关注和重视上。本文从法律法规的制定、公司自身、会计师事务所和投资者四个角度考察了中国社会对内部控制的关注程度,借以对中国公司治理认同度问题做出大致判断。基于对内部控制关注程度的研究发现,公司治理在我国仍缺乏应有的认同,从而使得公司治理在我国的实践中可能只是一种徒具驱壳而缺乏实质内容和实在效果的时髦理论。

Research on the Recognition of Internal Control in Chinese Society

Strict and rigorous internal control system is a prerequisite for modern corporate governance to achieve its objective.Only under the full safeguard of internal control system can the efficient control of operating rights and its dynamic consonances with the shareholders' interests be realized.The social attention on corporate governance and the company's concern about its own governance is directly embodied in its attention on the company's internal control system.This paper makes a research on the degree of concern about internal control in Chinese society from four perspectives:laws and regulations,the company itself,accounting firms and investors,so as to make a general judgment on the recognition degree of Chinese corporate governance.Based on the research on the internal control concern,it can be found that the corporate governance in China is still lack of deserved recognition,which makes the corporate governance in our practice merely a shell and lacking in substance and effect and thus only a buzz word theory.