摘要
本文在回顾产权视角内部控制效率文献及其局限性分析的基础上,从资源基础观这一新的视角来剖析内部控制效率,将资源基础理论与企业成长理论纳入到企业内部控制效率的分析框架,即企业内部控制模式的配置行为和效率不仅是基于产权理论节约交易成本的效率性行为,更是基于资源基础理论追求持续成长优势的战略性行为,从而在企业内部控制战略模式的效率标准和效率方式上提出了新的观点。
Based on reviewing the internal control efficiency and its limitations from property rights perspective ,and jumped out the traditional thinking pattern,this article reconsidered the problems from resource based view,a new perspective.And we took the resource basic theory and the enterprise growth theory into the analysis framework of the enterprise internal control efficiency,namely the distributing behavior of the enterprise internal control mode is not only the efficiency behavior of reducing the transaction cost （ the basic ideas of property rights theory ）,but also the strategic behavior of pursuing the sustainable competitive advantage （the basic ideas of resource based theory）. Thus we proposed a new idea above the efficiency standards and efficiency pattern of enterprise internal control mode.
出处
《财经科学》
CSSCI
北大核心
2010年第9期49-55,共7页
Finance & Economics
关键词
资源基础观
内部控制效率
企业成长
Resource-Based View
Internal Control Efficiency
Enterprise Growth
