企业内部控制信息与沟通的新认识:组织学习的视角

内部控制的产生和发展深受工业经济背景下科层管理理念的影响，其中，信息与沟通要素对科层管理的依赖尤为明显。知识经济的到来，动摇了科层管理存在的基础，组织学习的理念日益重要，在这些理念影响下，信息与沟通要素将发生很大的变化：其一，不再作为一个独立的要素存在于内部控制体系中，而是成为控制环境的组成内容；其二，沟通的内容不再局限于信息，而是拓展为以信息为基础的知识；其三，沟通方式方面，非正式沟通的使用频率远远超过正式沟通。

Recognition of Information and Communication of Enterprise' Internal Control: By Perspective of Organizational Learning

The internal control has been formed and developed within bureaucracy management mode,in which the information and communication component has been affected especially. With the coming of knowledge economy,learning organization becomes more and more important,which takes great changes for the information and communication component in internal control. Firstly,the component will not be a single one,but a part of the control environment. Secondly,the knowledge will substitute information to be the main objec...