探索内部控制制度的哲学基础  

Exploring the Philosophical Basis of Internal Control System

作　　者：南京大学会计与财务研究院课题组 

出　　处：《会计研究》2012年第11期57-63,共7页Accounting Research

基　　金：国家社科基金项目(08BJY023)阶段性研究成果

摘　　要：内部控制制度哲学基础研究,目的在于解决内部控制制度的人性假定问题。现行内部控制理论存在着局限于"目的"或"目标"导向而缺乏对"人性基础"的必要深入研究。对内部控制理论大厦而言,内部控制制度的人性基础比"目的或目标"问题更具有决定作用。本文认为内部控制制度的人性基础,集中表现为人类普遍存在着对理性的不懈追求和"人类天性"与"世俗义务"的自我协调,从而决定了"利维坦"理论和"理性"理论,对研究内部控制制度哲学基础问题具有指导意义。The research of the philosophical basis of internal control system (ICS) aims to resolve the humanity assumption for ICS.The current theory of internal control is purposely or goal-oriented,while lack of deeply study of the humanity basis.As for the building of internal control theory,humanity basis is more decisive than purpose or goal.This paper argues that the humanity basis of internal control can be mainly expressed as human being's relentless pursuit for rationality and its self-coordination of human nature and secular obligations,thus which determines the Leviathan theory and rational theory have instructive significance for the research of the philosophical basis of ICS.

关 键 词：内部控制 哲学基础 人性假定 利维坦学说 理性理论 

分 类 号：F230[经济管理—会计学]