组织结构、信息体制与企业内部控制模式研究——基于知识共享理论的分析  

Study of Organization Structure,Information System and Enterprise Internal Control Mode:Analysis on Theory of Knowledge-sharing

作　　者：徐虹[1] 林钟高[1] 孙彦骊[2] 

机构地区：[1]安徽工业大学会计系,安徽马鞍山243002 [2]中南财经政法大学新华金融保险学院,湖北武汉430073

出　　处：《财贸研究》2011年第4期140-148,共9页Finance and Trade Research

摘　　要：内部控制作为企业内部重要的激励约束制度安排,既是知识共享体系的重要组成部分,同时又是实现企业内部知识共享的重要平台,这个体系的设置和平台作用的发挥受到众多因素的影响。不同的企业环境会影响企业的组织结构和信息体制,而组织结构和信息体制又直接影响知识共享,最终影响内部控制的构造与模式选择。Being an internal institutional arrangement of incentive and restriction,internal control is not only an important component of knowledge-sharing system,but also an important platform for knowledge sharing inside the enterprise.Based on the theory of organizational knowledge-sharing,this paper analyses internal control features of the knowledge-sharing,demonstrates organizational structure,relationship between information system and its internal controls and enterprise model linkages.Different business environments（industry characteristics,market stability,technical characteristics,the size of government regulation,etc.） affect the corporate organizational structure and mode of information transmission,while organizational structure and transmission of information directly affect the knowledge-sharing,the ultimate impact of the internal control structure and mode of choice.

关 键 词：组织结构 信息体制 内部控制模式 知识共享 

分 类 号：F275[经济管理—企业管理]