内部控制理论研究新视野

全球性会计丑闻、中国新会计法的实施及内部会计控制一系列规范的出台,引起了人们对内部控制问题的广泛关注,但是,内部控制发展至今的理论基础仍然薄弱。本文从经济学、管理学、审计学等相关理论研究入手,提出内部控制研究只有运用丰富的公司治理理论并以管理控制口径来定位,才能取得突破性的进展,并形成有效指导内部控制实务的理论成果。

A Bran-new Canto Composed for Academic Research on Internal Control

The accounting scandals inundation all over the world,the implementation of Chinese new accounting law,and the ordination of sequential internal accounting control criterion have aroused broad concern on internal control.However,the academic basis of internal control is unsubstantial all the while.Economists settle for corporate governance research and are uninterested in investigating the corporate vital issues on the perspective of internal control.Academicians in the accounting and auditing areas are always not good at using existing principium of corporate governance to investigate internal control.Academicians in the management area pay so much attention to administrative control that they don't study internal control independently.Academicians in the accounting and auditing area rest on internal accounting control by contraries.The research field is very narrow compared with administrative control.In order to get prominent progress and coach internal control practice efficiently,internal control research must use abundant corporate governance theory,and extend the research scope to meet the demand of administrative control.