【摘要】 本文运用组织社会学的规则理论解释内部控制的规则属性,关注内部控制作为规则的执行问题,并从规则理论的视角提出内部控制的执行机制,认为正式控制与非正式控制的融合机制与执行中的权力分享制衡机制是内部控制执行机制的核心要素;执行反馈机制是组织知识积累的过程,促进了内部控制的持续演进。更多还原

【Abstract】 This article utilized the regular theory of organization sociology to explain the regular attribute about internal control,the research concerned internal control carries out the question as the rule,and advanced the executive mechanism of internal control from the rule theory.The core elements of the theory include the mechanism of mixing the formal control and the informal control and the mechanism of power balancing and sharing.The execution feedback mechanism is the process of organization knowledge accumulation and promotes the evolution of internal control.更多还原