摘要
现代内部审计的主要目标已从早期的"查错防弊"发展为"增值",最近十几年以来关于内部审计的研究基本上是围绕"增值"开展的。本文试图突破现有研究视角,从企业内生成长的视角重新认识内部审计,指出在当前环境和条件下将内部审计的目标界定为"增值"的认知,限制了内部审计的发展,也不利于企业持续健康成长。本文认为,内部审计是一种能够促进企业成长的制度资源,提出了现代内部审计价值认知的一种新理解——"成长型内部审计",系统分析了内部审计与企业成长之间的逻辑关系、作用机理并提出成长型内部审计的实现途径。
The main objective of modern internal audit has changed from the previous ＂checking and preventing frauds＂ to ＂adding value＂. The internal audit research over the past decade or so has basically concentrated on ＂adding value＂. This article attempts to break through the existing research perspective and re-understand internal audit from the perspective of the enterprise＇s internal growth. It points out that under the current environment and conditions, defining the goal of internal audit as ＂adding value＂ limits the development of internal audit and is not conducive to the sustained and healthy growth of enterprises. This article argues that internal audit is an institutional resource that can promote the growth of an enterprise; puts forward a new understanding of the modern internal audit from the value recognition angle---＂growth-based internal audit＂; systematically analyzes the logic and mechanism of interaction between internal audit and business growth; and suggests the way to realize the growth-based internal audit.
出处
《学术前沿》
CSSCI
2017年第22期58-63,共6页
Frontiers
基金
湖南省高校哲学社会科学重点研究基地开放基金课题"基于交易成本理论的内部审计与组织成长研究"的成果之一
项目编号:12K058
关键词
资源基础
竞争优势
企业成长
成长型内部审计
Resource base, competitive advantage, enterprise growth, growth-based internal audit
