内部控制制度演化的战略选择:国际化还是本土化?  

The Strategic Choice of the Evolution of Internal Control System: Internationalization or Localization?

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：《西安交通大学学报（社会科学版）》2015年第4期41-46,共6页Journal of Xi'an Jiaotong University：Social Sciences

基　　金：教育部人文社科研究规划基金项目(12YJA790015);上海市教委科研创新重点项目(13ZS124)

摘　　要：在政治、经济和文化的全球化时代,内部控制制度在演化过程中必然涉及其国际化与本土化的战略选择问题,国际化和本土化是内部控制制度发展过程中的两个方面。在客观界定内部控制制度国际化和本土化特征基础上,考察了本土化与国际化结合进程中出现的思想观念、实践现状等价值冲突,研究探索了内部控制制度国际化与本土化的内在发展规律,并以此为基础提出内部控制制度战略选择的基本设想:"思维国际化、行动本土化"。In the age of political, economic and cultural globalization, the internal control system should necessarily deal with the problem of making a strategic choice between internationalization and localization, which are the two as- pects of internal control system in its evolution process. Based on the objectively defined features of internationalization and localization of the internal control system, this research studied the conflicts of values, such as ideology and practice actuality, etc. , which emerge in the combination course of internationalization and localization. The intrinsic develop- ment law of internal control system has also been investigated, thus providing the basis for proposing the basic assump- tions of the strategic choices, i.e. ＂internationalized thinking and localized doing＂.

关 键 词：内部控制制度 战略选择 国际化 本土化 

分 类 号：F275[经济管理—企业管理]