【摘要】 内部控制方式是为实现控制目标,在权责配置、制度设计等方面采取的行为方式和手段。本文以控制理论为指导,通过实地调研和调查问卷研究,发现采用委托型控制方式的企业,其控制绩效优于采用直接型控制方式的企业;采用非正式控制方式的企业,其控制绩效优于采用正式控制方式的企业;同时采用委托型控制和非正式控制方式的企业,控制绩效会优于其他交叉使用类型的企业,但影响控制绩效的表现形式不同,并且影响程度也存在差异,其中董事会的影响幅度最大。更多还原

【Abstract】 The core of internal control is to cooperate in order to realize organizational target.Internal control method is organizational behavior manner and instrument on authority,responsibility and system design,which is to realize control target.Under the guidance of control theory,this paper finds,by field research and questionnaire study,that enterprises using delegated control methods have better control performances than those using patriarchal control methods;enterprises using informal control methods have better control performances than those using formal control methods;and as for the enterprises simultaneously using delegated control methods and informal control methods,their control performance will be superior to enterprises using other cross-cutting types of control method.更多还原