内部控制治理逻辑:权力制衡观抑或信息观

传统的内部控制是基于权力制衡的原理构筑框架的,通过组织权力的制衡与牵制以规范权力配置及其行使,但对于权力制衡系统背后所蕴涵的信息机理和信息权保障却很少研究,以致现实中缺乏一个强有力的信息基础和传导机制.随着信息技术广泛的深入运用,极大地增加了企业内部控制的潜在风险,因而现代内部控制的治理逻辑必须从基于权力制衡观的视角向基于信息观的视角转变,重视信息作为控制的载体在内部控制中的作用.

Governance Logic of Internal Control:Concept of Right Supervision and Balance or Information Concept

The traditional internal control is based on the principle of checks and balances of power to build a framework,which through organization and contain checks and balances of power to standardize the configuration of power and its exercise,however,there are very few studies on information mechanism and information security of tenure which implicated behind this power system of checks and balances,so such cases happened in reality(Such as China Aviation Oil,39,domestic and foreign banking) Because of the lack...