基于IT治理的企业IT控制及其结构关系研究  

Study on the Company IT Control and the Structural Relationship base on the IT Governance

作　　者：胡晓明[1,2] 赵弘[1,3] 孔玉生[1] 

机构地区：[1]江苏大学财经学院 [2]南京财经大学会计学院,邮政编码210046 [3]国家税务总局督察内审司

出　　处：《审计研究》2014年第2期53-58,共6页Auditing Research

基　　金：江苏高校优势学科建设工程资助项目;国家自然科学基金面上项目(项目编号:71371087);江苏省普通高校研究生科研创新计划项目(项目编号:CXZZ13_07)的阶段性成果

摘　　要：目前我国企业信息化建设正逐步进入从投资中获得实际收益的时期,IT应用已成为企业提高核心竞争力、促进业务发展的关键性因素。从IT治理的角度,按照目标驱动逆向操作原理,从IT目标确立到IT流程运作、从管理控制活动到结果评价与绩效考核的整个IT治理实践过程,构建基于IT治理的我国企业IT控制框架,突出框架的适用性。该框架涵盖企业多层级的控制目标和控制要素,通过对内部控制目标自上而下的流程分解和系统评价自下而上的层级迭代反馈,实现目标驱动、流程分解与风险管理的对接,保证内部控制的系统性和内部控制评价的可操作性。为了帮助分配责任、衡量执行状况、标明能力缺陷,必须明确处理好IT控制相关结构关系。At present, Chinese enterprise information technology building is gradually entering the optimization peri- od which is beginning to get the actual income from investments. IT applications have become a key factor which can help enterprises to improve their core competitiveness and promote business development. This article analyse the problem from the perspective of IT governance, In accordance with the principle of goal-driven reverse opera- tion, according to IT governance practice from the establishment of IT goals to operational IT processes, from the management and control activities to results evaluation and performance appraisal. Building an IT control framework of enterprise based on IT Governance, highlights the applicability of the framework. The framework covers multi-lev- el control objectives and control elements of the enterprise. Through the decomposition of the internal control objec- tives from top to bottom and system evaluation of hierarchical iterative feedback bottom-up, docking the goal-driven, process decomposition and risk management, to ensure the systemic of internal control and operability of Internal control evaluation. To help assign responsibility, measure the status of implementation, indicating the defects of abil- ity, the relevant structural relationships of IT control must to be deal with explicitly.

关 键 词：信息技术 控制框架 结构关系 

分 类 号：F270.7[经济管理—企业管理]