COSO理论的批判与超越——植入中国传统哲学基因的内部控制框架研究  

Critique and Transcendence of COSO Theory:Research on the Internal Control Framework Implanted with Chinese Traditional Philosophy Gene

作　　者：朱俊卿[1] 池国华[2] Zhu Junqing;Chi Guohua(Xingtai University;Nanjing Audit University)

机构地区：[1]邢台学院 [2]南京审计大学审计科学研究院

出　　处：《中国审计评论》2020年第1期93-103,共11页China Auditing Review

基　　金：国家自然科学基金资助项目(71772089);南京审计大学预研资金项目(18ZDYY002)

摘　　要：内部控制是企业有效防治由于资源约束或其他限制所引发风险的制度性安排,但是根植西方管理思想的COSO理论并不完全适合中国情境。通过将中国儒道法三家的核心理念为主基因植入,以之为骨架;将三家学说的基本主张作为修饰基因,以之为灵魂;并将西方已被广泛公认的内部控制技术手段作为填充,以之为血肉;最终构建了一套以"基业长青"为根本目标、以"人"为核心、以"道"为根本、以"法"为保障、以"术"为手段的三维三角式内部控制框架,以此为中国企业建立健全自身内控体系提供借鉴参考。Internal control is an institutional arrangement for enterprises to effectively prevent and control risks caused by resource constraints or other restrictions,but the COSO theory rooted in western management thought can’t entirely suit for the Chinese situation.In this paper,by implanting the core idea of Confucianism,Taoism and Legalists in China into the skeleton of bones of the frame as the main genes,regarding the basic claims of the three theories as modifying genes and the soul of the frame,and filling the frame with widely recognized internal control technology in the West as flesh,a three-dimensional triangle internal control framework is built in the end to provide reference for Chinese enterprises to establish and improve their internal control system.The frame is identified by"Built to Last"as the basic goal,"human"as the core,"Tao"as the basis,the"law"as the guarantee and the"tactics"as the means.

关 键 词：资源约束 COSO理论 中国传统哲学基因 内部控制框架 

分 类 号：F275[经济管理—企业管理] B21[经济管理—国民经济]