内部控制理论的研究对象:从行为到关系  

The Research Objects of Internal Control Theory:From Behavior to Relationship

作　　者：黄寿昌[1] 王家宝[2] 

机构地区：[1]南京大学会计与财务研究院,江苏南京210093 [2]江苏省国信集团财务有限公司,江苏南京210009

出　　处：《上海立信会计学院学报》2011年第2期46-54,共9页Journal of Shanghai Lixin University of Commerce

基　　金：国家自然科学基金项目(71002025);教育部人文社会科学研究规划基金项目(10YJA630013)

摘　　要：组织成员的个体行为所固有的不确定性是内部控制存在于组织机体的根本原因。对于一个由多人集聚而成的组织而言,其持续生存的基本前提就是对动机各异的个体行为实施有效的约束与优化,而内部控制的基本功能就是为建立在个体行为基础之上的组织成员之间的互动关系提供一个共同的结构,因此,组织成员的个体行为以及因之而产生的群体关系理应构成内部控制理论的研究对象。文章将组织成员的行为不确定区分为行为失范与行为失败,将关系基本地分为纵向关系和横向关系,并讨论了上述分类体系对于内部控制理论研究的重要意义。The uncertainty inherent to individual behavior of organization members explains why internal control exists in organization. To an organization constituted by many people, it＇s continuous existence will depend on the effective control of individual behavior with different incentives, and the basic function of internal control is to provide a common structure for the relation mode between organization members. So behavior of organization members and group relation based on individual behavior should be- come the basic research objects of internal control theory. Furthermore, this paper divides behavior uncer- tainty into behavior anomie and behavior failure, and classifies relation into vertical relation and horizontal relation. Finally, we discuss the implication of above-mentioned classification to the theoretical research of internal control.

关 键 词：行为 行为失范 行为失败 关系 纵向关系 横向关系 

分 类 号：F27[经济管理—企业管理]