分工、组织信任与适度内部控制的研究

现代内部控制理论已经注意到分工与组织信任等因素的重要作用。内部控制发展是分工、组织信任、知识共享等领域全面协调共进的过程,信任在其中有着举足轻重的影响。信任是影响分工的一种深化机制,并为个人和企业参与分工提供长期化的、稳定的预期,从而保证交易的连续性和进一步扩展。内部控制机制是建立在信任基础之上的内部治理机制,能够实现知识共享、促进组织内部合作、降低组织内部的交易成本、提高微观经济组织的内部运行效率和效能。

Research on the Division of Labor,Organizational Trust and Reasonable Internal Control

The modern theory of the internal control has already taken notice of the importance of the division of labor and organizational trust in the area of modern internal control theory.The development of internal control is a process of division of labor,organizational trust and knowledge sharing with trust asserting a decisive influence.Trust is a mechanism that provides long-term and stable expectation for employee and enterprise,ensuring the continuity and expansibility of transaction.The mechanism of intern...