内部控制监督最优投资分配模型及决策研究  

Optimal investment allocation and decision model for internal control monitoring in modern enterprise management

作　　者：张蕾[1,2] 李敏强[1] 陈富赞[1] 赵秀云[2] 

机构地区：[1]天津大学管理与经济学部,天津300072 [2]天津财经大学商学院,天津300222

出　　处：《管理科学学报》2013年第7期34-44,共11页Journal of Management Sciences in China

基　　金：国家自然科学基金资助项目(61074152;70925005;71103126;71272189);教育部人文社会科学研究规划基金项目(12YJA790193);天津市高等教育学校人文社会科学资助项目(20092125)

摘　　要：内部控制监督是现代企业改善经营管理、降低重大内控缺陷发生可能性的重要措施.本文构建了一个企业内部控制监督的最优投资分配模型.该模型提出了内部控制缺陷率和流程可靠性两个概念,认为增加内部控制监督的投资可以降低内部控制缺陷率,从而增加流程可靠性.本文借鉴了工程领域的可靠性理论,定义了内部控制监督投资的效用函数,以企业效用最大化为决策目标,考虑在投资预算额一定的情况下资金在各个业务流程中的分配策略.模型分析表明,以串联方式连接的流程在增加内部控制监督投资时,投资额的大小与该流程实际发生风险的可能性相关,实际发生风险的可能性越大,投资额与该流程内控强度的乘积就越大.而在并联系统中,流程投资额的大小与各流程的内控强度有关.但当各个流程的内部控制强度相等时,并联系统的最优投资额在各流程间平均分配时系统的效用最大.此外,本文还证明了并联系统的效用高于串联系统.The measures of internal control monitoring are important in improving management and reducing the probability of internal control weaknesses for modern enterprises. This paper presents a distribution model that determines the optimal amount to invest in the internal control monitoring for modern enterprises. The model takes into account the defect rate of internal controls and the reliability of processes. The defect rate of internal controls can be decreased by investing in the internal control monitoring. Consequently, the reliability of processes can be raised. This paper utilizes the theory of reliability to measure the utility of the investment of internal control monitoring. The model proposes to maximize the utility of the firm subject to a given level of investment desired by the management. It focuses on how to allocate the amount of investment to maximize an enterprise＇ s utility. In a series system, if the internal control strength of each process is different, the product of the optimal investment and the internal control strength of the process is related to the probability of the error occurring. But in a parallel system, if the internal control strength of each process is different, the amount of investment is related to the internal control strength of all processes. The investment is averaged for each process, if the internal control strength of each process is the same. Further, the utility in a parallel system is higher than that in a series system.

关 键 词：现代企业管理 内部控制监督 最优投资分配模型 缺陷率函数 

分 类 号：F239[经济管理—会计学] F270[经济管理—国民经济]