内部控制执行机制分析框架构建  

Construction of Internal Control Implementation Mechanism Analysis Framework

作　　者：陈志斌[1] 何忠莲[2] 

机构地区：[1]南京大学商学院会计系,210093 [2]厦门大学博士后流动站,361005

出　　处：《会计研究》2007年第10期46-52,共7页Accounting Research

基　　金：全国会计领军(后备)人才学术类项目和教育部哲学社会科学创新基地“南京大学经济转型和发展研究中心”“企业组织变革:战略转型研究”项目的资助.

摘　　要：深入研究美国内部控制的执行机制,对我国当前的内部控制标准建设具有深刻的借鉴意义。本文系统分析了萨奥法案颁布前后美国内部控制执行机制的特点和作用机理,从新制度经济学的角度建立了一个分析框架,依据这一分析框架探讨我国内控标准中的执行机制,针对我国实际提出在统一内控标准体系建设中应适当引用信息机制和声誉机制,强调责任主体的落实和检查监督,建立严格的问责机制和惩戒机制,以保证内部控制标准的有效实施。It is of great significance for current Chinese internal control standard construction to study the implementation mechanism of American internal control.This essay analyzes the features and function mechanism of American internal control implementation mechanism before and after the issue of the Sarbanes-Oxley Act.An analytical framework is established from the angle of new system economics,which facilitates the discussion of the implementation mechanism of Chinese internal control.An idea is suggested according to Chinese situations that communication mechanism and credibility mechanism should be introduced into the construction of unified internal control standards system,which lays emphasis on the identification and supervision of responsibility subject,and that strict accountability mechanism and punishment mechanism be set up to ensure the effective application of internal control standards.

关 键 词：内部控制 执行机制 分析框架 

分 类 号：F272[经济管理—企业管理]