摘要
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。
The evolution of the internal control process and core values defines that internal control is carried out in order to achieve a series of strategic control activities, i. e. strategic managements. So what do internal controls of a strategy for the management of control activities base on？ It is not only essential for the system of internal control framework, but also for the effective implementation of internal controls. The strategic status of internal controls based on a system of internal control system help analyze attributes and value. Based on transaction cost and resources-based view, two different strategic managements of internal control requirements are proposed. With the transaction cost and resources-based view combined, the paper puts forward a complementary concept of internal control construction and development.
出处
《财经论丛》
CSSCI
北大核心
2010年第5期68-74,共7页
Collected Essays on Finance and Economics
关键词
内部控制
战略管理
资源基础观
交易成本观
internal control
strategic management
resources-based view
concept of transaction cost
