企业内部控制研究角度的转变

企业内部控制概念是与企业管理理念共同发展起来的,是管理现代化的必然产物;而企业管理理念的发展又与经济环境的发展变化密不可分。也就是说,我们要研究企业内部控制,应当从影响它的控制环境开始。随着人们对企业内部控制研究的不断深入以及对公司治理的关注,研究者也将研究企业内部控制的角度从传统的日常经营管理业务以及审计业务转为公司治理。

Variation of Angle to Research Internal Control

The driving factors of development of the concept of corporate internal control are development of management theory and modernization of management. And the development of management theory accompanies the variation of economic environment, that is to say, we should first research the environment of internal control. The research on internal control is deeply developing and corporate governance is attracting attention. As a result, the angle to study internal control changes from traditional operation and auditing to corporate governance.