云创新模式下企业管理问题研究——基于内部控制整体框架的视角  

Study on Enterprise Management under Cloud Innovation Model Based on Internal Control Framework

作　　者：卢加元[1] 

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《科技管理研究》2016年第4期184-189,共6页Science and Technology Management Research

基　　金：江苏省社会科学基金项目"企业免疫系统运行机制研究:以江苏基层农村商业银行为例"(14GLD005);教育部人文社科项目"企业内部审计‘免疫’调节机制研究"(12YJA630082)

摘　　要：云创新是利用云计算等先进技术而进行的一种新型创新模式,已成为当下学术界和企业界研究的热点。从内部控制整体框架视角分析云创新模式下企业内部控制呈现的新特点,并结合部分云创新案例分析云创新给企业内部控制五要素产生的影响,最后提出云创新模式下的内部控制应对策略:控制环境要素方面,要及时更新观念,培育良好的企业文化,塑造适合云创新需要的内部控制环境;风险评估要素方面,要完善风险评估机制,加强业务培训,提升风险识别和评估能力;控制活动要素方面,要强化内部管理措施,慎重选择云服务商,妥善处理好企业与创新参与者之间的关系;信息与沟通要素方面,要建立内部非正式沟通机制,加强与外部创新者之间的信息沟通;监督要素方面,要完善内部监督机制,加大对系统日志的审查力度。Cloud innovation is a kind of management or business model innovation by advanced technology such as cloud computing. It becomes an inevitable issue for enterprise and academia. Referring to the internal control framework,this article analyzes the new features of enterprise internal control under cloud innovation model,and discusses the influences for five elements of internal control caused by the cloud innovation. At last,the paper puts forward some suggestions for the current internal control： enterprise should update ideas,cultivate good corporate culture,construct the internal control environment suitable for cloud innovation in the aspect of control environment element; perfect the risk assessment mechanism,strengthen the business training for improving the capacity of risk identification and evaluation in the aspect of risk assessment element; strengthen the internal management measures,choose carefully cloud service providers,handle properly the relationship between the enterprise and innovation participants in the aspect of control activities element; establish internal informal communication mechanism,strengthen information communication with external innovators in the aspect of information and communication element; improve the internal supervision mechanism,increase scrutiny of system logs in the aspect of supervision element.

关 键 词：云创新 企业管理 内部控制整体框架 

分 类 号：F272[经济管理—企业管理]