摘要
控制活动要素在内部控制框架中具有十分重要的地位。但是企业内部控制规范对其定义有同义反复之嫌,对其分类不够系统。从本质上看,控制活动是内部控制的外在表现形式,是将元控制及其组合作用于控制客体之上的一种管理行为。控制活动可以分为22类,其发挥作用的内在机理可以表述为:控制主体为达成控制目标,基于管理职能的要求,通过对内部控制要素的分析,借助管理技术,采取一定的控制方式,对控制客体进行控制的过程。
Control activity plays a very important role in internal control framework.But there is a tautology for its definition,and insufficient systematization for its classification in the Standard for Enterprise Internal Control.Control activity is the external form of internal control essentially,and is an administrative behavior which using meta control and their combination to control the object.Control activity can be divided as 22 types.The intrinsic mechanism of control activity can be described as follows:control activity is a process,which for the achievement of certain control objectives,control subject uses control method to control the object by means of management technology,and considering the factor of management function and the components of internal control.
出处
《会计研究》
CSSCI
北大核心
2012年第10期42-48,95-96,共7页
Accounting Research
基金
中央高校基本科研业务费专项资金资助(暨南跨越计划)
项目编号:12JNKY004
