控制结构+企业文化:内部控制要素新二元论  

Control Structure and Corporate Culture :the New Dualism for the Key Elements of Internal Control

作　　者：王竹泉[1] 隋敏 

机构地区：[1]中国海洋大学管理学院,266100

出　　处：《会计研究》2010年第3期28-35,共8页Accounting Research

基　　金：国家自然科学基金(70472013);教育部新世纪人才支持计划(NCET-05-0590)资助

摘　　要：内部控制要素在内部控制理论中居于核心地位。目前权威机构对内部控制要素尚未取得统一的认识。在分别从人性假设、企业理论、中国历史和传统文化角度对企业内部控制要素进行分析的基础上,本文提出了"控制结构+企业文化"的内部控制要素新二元论。由这两个要素共同构成的内部控制具有以下基本特点:(1)经济控制与文化控制并重;(2)制度主义和人本主义并举;(3)刚性(正式)控制和柔性(非正式)控制兼备;(4)激励机制和约束机制并用;(5)公司治理和企业管理兼容。The key elements of internal control occupy the central position in the internal control theory.Authoritative organization has not obtained unified understandings about the key elements of internal control at present.The differences of the understandings mainly show in the following aspects.First,the degree of attention to humane factor is different;second,whether the key elements include the goal-setting key element;third,the understandings about controlling activity are different.On the basis of the analysis about key elements of internal control in terms of human nature assumption,enterprise theory,Chinese history and traditional culture this paper has proposed the new dualism for key elements of internal control.The new dualism is no longer to only regard the corporate culture as the environmental factor of internal control,but regard it as a kind of control form,which stands side by side with the control structure.The internal control,which is made up of two major key elements,has the following basic characteristics.First,regard economy controls and culture controls as equally important;second,system doctrine and humanism are developed simultaneously;third,rigidity controls and flexibility controls are emphasized concurrently;fourth,incentive mechanism and tied mechanism are used simultaneously;the last but not least,the corporate governance and business administration unify organically.

关 键 词：内部控制要素 控制结构 企业文化 企业目标 内部控制目标 

分 类 号：F275[经济管理—企业管理] F270[经济管理—国民经济]