摘要
国内外连续爆发的企业内部控制失控事件,诱发了对重构企业内部控制框架的迫切要求。为此通过分析国内外企业内部控制发展过程及回顾有关研究文献,在充分考虑我国企业内部控制的实际情况基础上,借鉴国外的先进经验,根据ERM的要求,引入生态学的理论与方法,构建企业生态内部控制系统的结构框架,并依据系统运行的需要,对各子系统构成进行深入研究,以满足系统自我调节与自我完善功能和提高企业内部控制的有效性,从而实现企业的可持续发展。
The out of control events were breaking out continuously in enterprises' internal control at home and abroad,and it led to the reconstruction requirements of an enterprise internal control framework.By analyzing the development process of the enterprise internal control in this field in the world and reviewing the research literature,we have learned some lessons from other countries.By considering the actual situation of enterprise internal control in China and according to the requirements of the ERM,this paper introduced the ecological theory and methods into the establishment of the structure framework of enterprise ecological internal control system.Currently this system has the function of internal self-adjusting and perfecting,and the external adaptability.Finally,by analyzing the structure of all the subsystems according to the needs of the operation of the system,this paper made a tentative discussion to improve the effectiveness of the enterprise internal control and its sustainable development.
出处
《审计与经济研究》
CSSCI
北大核心
2012年第6期106-112,共7页
Journal of Audit & Economics
基金
国家社会科学基金重大项目(08&ZD046)
教育部人社会科学规划项目(2011YJA790133)
江苏省高校社会科学基金重点项目(2011ZDIXM051)
