内部控制制度变迁演化的动因选择:外力驱动还是内生驱动?  

Drive Selection in the Evolution of the Internal Control System: External Drive or Internal Drive?

作　　者：程安林[1,2] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061 [2]上海对外经贸大学会计学院,上海201600

出　　处：《审计与经济研究》2015年第3期49-57,共9页Journal of Audit & Economics

基　　金：教育部人文社会科学研究规划基金项目(12YJA790015);上海市教育委员会科研创新重点项目(13ZS124);上海市高校085工程项目

摘　　要：内部控制制度变迁演化是新制度产生、旧制度否定和扬弃的过程,其变迁演化无不受到动因的影响。借鉴制度变迁演化动力与内部控制动力划分理论,结合内部控制制度变迁演化影响因素,研究分析内部控制制度变迁演化过程中外力驱动和内生驱动对内部控制制度的"诱导性"和"强制性"需求。根据推动动力以及对内部控制制度实施效果的影响,提出内部控制制度变迁演化的动力选择:监管的外力驱动与企业的内生驱动两者相互作用,即以企业内生需求为目标,以外部监管要求为基础,推动内部控制制度的有效设计与实施。The internal control system is a new system which changes the process, negates and discards the old system, but the change and evolution are all affected by the motivation effect. By using the reference system change and internal control theory of power division, combined with the factors of internal control system changes, we make an analysis of the internal control system in the evolution of the external drive and internal drive of the internal control system of ＂induced＂ and ＂mandato- ry＂ demand. According to the influence of the impetus and effect of internal control system, we believe that the internal control system evolution is ： supervision of the external drive and the internal drive of the interaction between the two, namely, internal demand as the goal, the requirements of the external supervision as the foundation, thus promoting the effective design and implementation of the internal control system.

关 键 词：内部控制 公司治理 利益相关者 管理控制 内部审计 审计方法 会计控制 审计质量 

分 类 号：F239.45[经济管理—会计学]