【作者】 徐虹； 林钟高；

【Author】 Xu-Hong Lin Zhong-gao (Department of Accounting, Anhui University of Technology, Ma’anshan 243002, Anhui, China)

【机构】 安徽工业大学会计系；

【摘要】 在理论界关于内部控制的导向有风险导向、价值导向、战略导向等各种不同的主张,就国内外内部控制的基本规范文件看,基本倾向于战略导向。其实,从内部控制的演变历程和核心价值取向可以知道,内部控制是为了实现战略而进行的一系列控制活动,是一种战略管理。那么,究竟内部控制这样一种趋于战略的管理控制活动的分析基础是什么?这不仅是完善内部控制框架体系的需要,而且也是有效执行内部控制、发挥内部控制应有作用的重要问题。本文在对内部控制进行战略定位的基础上,从制度观的视角剖析了内部控制的制度属性与制度价值,并且进一步从交易成本观与资源基础观两种不同的视角分析内部控制的战略管理要求,提出了基于交易成本观与资源基础观融合互补的内部控制建设与发展思路。更多还原

【Abstract】 The theory circle about internal control-oriented have risk-oriented, value-oriented, strategic-orientation with some variety of views.From the point of internal control at home or abroad to see the basic standard file, the basic strategic orientation preference.In fact, from the evolution of the internal control process and core values can know the internal control is carried out in order to achieve a series of strategic control activities, is a kind of strategic management.So, what internal controls of such a strategy for the management of control activities toward an analytical basis for that?This is not only perfect the system of internal control framework needs, but also the effective implementation of internal controls, internal controls due to play the role of important issues.In this paper, the strategic positioning of internal controls, based on the concept of perspective from a system of internal control system analyzes the attributes and system value,And further from the concept of transaction costs and resource-based view of the perspective of two different strategic management of the internal control requirements, is proposed based on transaction cost and resource-based view of the complementary concept of integration of the internal control construction and development ideas.更多还原