【作者】 王竹泉； 隋敏；

【Author】 Wang Zhuquan 1,Sui Min 2 1. School of Management,Ocean University of China,Shandong Qingdao,China,266071;2. School of Management,University of Jinan,Shandong Jinan,China,250022

【机构】 中国海洋大学； 济南大学；

【摘要】 内部控制要素在内部控制理论中居于核心地位。目前权威机构对内部控制要素尚未取得统一的认识,主要的差异表现在:(1)对人文因素的重视程度不同;(2)是否包括目标设定要素;(3)对控制活动的认识不同。在分别从人性假设、企业理论、中国历史和传统文化角度对企业内部控制要素进行分析的基础上,本文提出了"企业文化+控制结构"的内部控制要素新二元论。新二元论不再是把企业文化仅仅看成是内部控制的环境因素,而是将其作为一种控制方式提升为与控制结构相并列的独立要素。由这两个要素共同构成的内部控制具有以下基本特点:(1)经济控制与文化控制并重;(2)制度主义和人本主义并举;(3)刚性(正式)控制和柔性(非正式)控制兼备;(4)激励机制和约束机制并用;(5)公司治理和企业管理兼容。更多还原

【Abstract】 The key elements of internal control occupy the central position in the internal control theory. Authoritative organization has not obtained unified understandings about the key elements of internal control at present. The differences of the understandings mainly show in the following aspects. First,the degree of attention to humane factor is different;second,whether include the goalsetting key element;third,the understandings about controlling activity are different. On the basis of the analysis about key elements of internal in terms of human nature assumption,enterprise theory,Chinese history and traditional culture this paper has proposed the new dualism for key elements of internal control. The new dualism is no longer to only regard the corporate culture as the environmental factor of internal control,but regard it as a kind of control form,which stands side by side with the control structure. The internal control,which is made up of two major key elements,has the following basic characteristics. First,regard economy controls and culture controls as equally important;second,system doctrine and humanism are developed simultaneously;third,rigidity controls and flexibility controls are emphasized concurrently;fourth,incentive mechanism and tied mechanism are used simultaneously;the last but not least,the corporate governance and business administration unify organically.更多还原