企业IT控制基本框架构建研究  

Study on Establishing IT Controls Frameworks in Enterprises

作　　者：胡晓明[1] 

机构地区：[1]南京财经大学会计学院,210046

出　　处：《会计研究》2009年第3期72-78,共7页Accounting Research

基　　金：国家教育部社科规划基金项目"IS审计理论与实践研究"(05JA630026)阶段性研究成果

摘　　要：在对已有研究进行归纳和扩展的基础上,通过界定信息质量标准、明确IT目标、识别IT资源,形成一个管理部门易于理解的、关于"IT做什么"的理念,便于业务和IT目标的协调;进行基于信息系统生命周期的过程定位,以定义所覆盖的范围和领域;参考相关标准和相应的IT控制目标,形成我国企业适用的多层级过程控制集;建立成熟度模型(CMM)、关键目标指标(KGI)和关键绩效指标(KPI)对企业行业地位、业务结果与过程进行评估、衡量,向信息系统相关利益方提供一种共享的通用语言。Based on summarizing and developing existing studies,this essay defined the criteria of information quality,identified IT objectives and IT resource,and thus developed a conception of 'What does IT do',which is easily understandable for management,and which facilitates the alignment of business and IT objectives.We defined the process based on the life-cycle of information systems in order to determine the scope and areas covered.With reference to related IT standards and IT control objectives,we developed a collection of multi-level control processes for enterprises in China.We designed the Capability Maturity Model(CMM),Key Goal Indicators(KGI),and Key Performance Indicators(KPI)to evaluate and measure the enterprises' industry position,their business performance and processes,thus offering a common language for all stakeholders of information systems.

关 键 词：IT治理 IT标准 IT控制 

分 类 号：F270.7[经济管理—企业管理] F832.33[经济管理—国民经济]