考虑威慑效应和交互效应的内部控制最优投资决策  

The Optimal Investment Decision in Internal Control Considering Deterrence Effects and Interdependence Effects

作　　者：张蕾[1] 

机构地区：[1]天津财经大学商学院,天津300222

出　　处：《软科学》2016年第5期140-144,共5页Soft Science

基　　金：国家自然科学基金顼目(71272189);国家社会科学基金重点项目(14AJY004);教育部人文社会科学研究规划基金项目(13YJC630074);天津市科委项目(13ZLZLZF01300);天津市高等学校人文社会科学研究项目(20142142)

摘　　要：基于成本效益原则,讨论如何利用有限资源使企业对内控的投资获得最大净收益的问题。基础模型中,当流程的预期损失超过内控强度的平均无效水平时,企业会增加投资。考虑威慑效应的模型中,当投资无效性较低时,企业对流程的内控投资随着威慑效应的增大而减小。考虑交互效应的模型中,当预期损失与1加交互系数的比值大于内控强度的平均无效水平时,企业会增加对该流程的内控投资。Based on cost-benefit principle, this paper mainly discusses how to make full use of limited resources, make the firm investment in the internal control and achieve the maximum net benefit. In the benchmark model, each firm invests in the internal control when the expected loss exceeds the average inefficiency level of the internal control strength. In the mod- el considering the deterrence effect, the investment in the internal control decreases in deterrence effect parameter when the investment inefficiency is low. It is comparatively expensive to invest in the internal control when the deterrence parameter is low, and the firm gets benefit when the deterrence parameter is large. In the model considering the interdependence effect, the firm invests in the internal control when the expected loss divided by one plus the interdependence parameter exceeds the average inefficiency level of the internal control strength.

关 键 词：内部控制 最优投资 威慑效应 交互效应 

分 类 号：F239[经济管理—会计学]