【作者】 徐虹； 林钟高； 吴玉莲；

【Author】 Lin Zhonggao XuHong Wu Yulian (Accounting of Department,AnHui University of Technology,Ma’anshan243002,AnHui,China)

【机构】 安徽工业大学会计系；

【摘要】 内部控制制度效率是内部控制制度绩效和制度实施效率的统一。新制度经济学侧重研究制度绩效;博弈论注重制度实施效率的设计。本文另辟蹊径,在评述现有关于内部控制制度效率及其度量文献的基础上,从分工和控制权培植理论的视角,首先论证了分工、控制权配置与内部控制之间的关系,得出内部控制是基于分工的一种权力制衡机制的基本结论,进而分析了分工的技术效率是如何影响内部控制制度效率,最后从剩余控制权的静态和动态配置角度提出了增进内部控制配置和运行效率的路径。更多还原

【Abstract】 The efficiency of the internal control system is the summary of the internal control system performance and efficiency of the system. The new system economic is focusing on the study system performance;and Game Theory is efficiencyoriented system design.This paper,from a special perspective,basing on the efficiency of the internal control system and its literature,from the division of labor and control cultivate theory,first of all,demonstrates the division of labor,control over the configuration and the relationship among internal controls,come to a base conclusion that internal controls is a kind of the power of checks and balances system based on the division of labor. And then analyzes how the technical efficiency of the division of labor affects the efficiency of the internal control system,and finally from static and dynamic of the residual rights of control configuration of view points out enhancing the internal control configuration and operational efficiency of the path .更多还原