G公司内部控制变革研究——从会计控制到高级导航系统  

A Study of Internal Control Changes of G Company:from Accounting Control to Advanced Navigation System

作　　者：程新生[1] 宋文洋[2] 刘思思[2] 扈豪[2] 

机构地区：[1]南开大学公司治理研究中心,天津300071 [2]南开大学商学院会计学系,天津300071

出　　处：《当代财经》2009年第7期109-115,共7页Contemporary Finance and Economics

基　　金：国家自然科学基金资助项目(70771048);教育部人文社科规划项目(批准号06JA630030);南开大学"985"项目

摘　　要：控制论和权变理论认为,公司内部控制应根据其所处的内外部条件随机应变。G公司为应对内外环境的变迁实施了"新一代内部控制",并将其定位为"高级导航系统",以强化内部控制的决策支持作用。研究发现,G公司内部控制变革的驱动力主要来自环境的变化,多次并购引起的规模扩张及自身组织结构变化;新的控制系统在控制目标、控制方法、重点控制领域、新的信息系统构建、组织结构及内部控制实施人员的角色再定位等方面进行了变革。本文在内部控制变革框架基础上,通过对内部控制部门员工实施问卷调查,检验了该公司从传统的会计控制到新一代内部控制转变的效果。The control theory and the contingency theory believe that the internal control of companies should adapt to the internal and external change in the operating environment. In order to deal with the inside and outside environmental changes, G company has adopted the internal control of a new generation, and named it as the Advanced Navigation System, so as to strengthen the decision-supporting function of the internal control. The study finds that the transformation of the internal control system of G company is driven by the changes of external environment, the expansion of the size caused by many times of merger and acquisition, and the changes of its organizational structure. The new control system has carried out the reform in many aspects, including the controlling target, the controlling methods, the key controlling fields, construction of the new information system, the organizational structure, and re-positioning of the roles of the controlling executors. On the basis of the framework for the internal control reform, through the investigation on the staff of the internal control department with questionnaires, this paper conducts a test of the effects of the company＇s transformation from the traditional accounting controls to the internal control of new generation.

关 键 词：会计控制 内部控制 导航系统 案例分析 调查问卷 

分 类 号：F233[经济管理—会计学]