信任水平、组织结构与企业内部控制制度设计研究

内部控制作为企业内部重要的激励约束制度安排,其控制制度的选择与设计究竟受到哪些因素的影响?究竟如何提高内部控制的效率,理论界较少研究这些问题。本文在简要分析中航油新加坡公司内部控制制度失败的基础上,从历史与现实多个方面具体分析了信任水平、组织结构与内部控制制度设计之间共生互动的联系,信任水平与组织结构对内部控制制度设计与选择确定具有重要影响。笔者认为,不同形式的组织结构,信任水平不同,应该按照不同的组织结构和信任水平特征,设计或者选择与之相适应的、具有效率的内部控制方式及其实现路径。

Trust Levels,Organizational Structure and System Design for the Enterprise Internal Control

The internal control as the enterprise internal important incentive and restraint system arrangement,and its control mode Settings and choose what what factors influence by? How to improve the efficiency of internal control,the theorists less study the problem. Based on the analysis of the failure of CAO Singapore company internal control system,firstly,give the internal control of a new conception,and from aspects of history and reality analyzes the symbiotic interaction relationship among trust levels,organizational structure and internal control,trust level and organization structure have an important influence on the choice of the ways of internal control. The author thinks,different organizational structures have different trust levels,we should according to the different organizational structures and characteristics of trust levels,explore a suitable and efficient internal control mode and its realization.