| 资源基础观、内部控制效率与企业成长 |
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| 引用本文： | 林钟高,吴林. 资源基础观、内部控制效率与企业成长[J]. 财经科学, 2010, 0(9) |
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| 作者姓名： | 林钟高 吴林 |
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| 作者单位： | 安徽工业大学,马鞍山,243002 |
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| 摘 要： | 本文在回顾产权视角内部控制效率文献及其局限性分析的基础上,从资源基础观这一新的视角来剖析内部控制效率,将资源基础理论与企业成长理论纳入到企业内部控制效率的分析框架,即企业内部控制模式的配置行为和效率不仅是基于产权理论节约交易成本的效率性行为,更是基于资源基础理论追求持续成长优势的战略性行为,从而在企业内部控制战略模式的效率标准和效率方式上提出了新的观点。
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| 关 键 词： | 资源基础观 内部控制效率 企业成长 |
Resource-Based View,Internal Control Efficiency and Enterprise Growth |
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| Lin Zhonggao,Wu Lin. Resource-Based View,Internal Control Efficiency and Enterprise Growth[J]. Finance and Economics, 2010, 0(9) |
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| Authors: | Lin Zhonggao Wu Lin |
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| Affiliation: | Lin Zhonggao1 Wu Lin2 |
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| Abstract: | Based on reviewing the internal control efficiency and its limitations from property rights perspective ,and jumped out the traditional thinking pattern,this article reconsidered the problems from resource based view,a new perspective.And we took the resource basic theory and the enterprise growth theory into the analysis framework of the enterprise internal control efficiency,namely the distributing behavior of the enterprise internal control mode is not only the efficiency behavior of reducing the transac... |
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| Keywords: | Resource-Based View Internal Control Efficiency Enterprise Growth |
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