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审计学、管理学以及经济学分别从不同的视角研究内部控制。审计学视角的内部控制以保证财务报告的可靠性为目标,其内容限于岗位分工、账目核对、业务标准化控制和程序控制;管理学则以提高组织的效率和效果为依据,认为内部控制应包括业务标准化控制、程序控制、观念控制、决策机制和激励约束机制;经济学则以降低代理成本为目标并以代理理论为基础,认为内部控制包括决策机制、激励约束机制、权力制衡机制等。本文认为,以完善公司治理为目标、三种观点的整合是内部控制发展的必然趋势。
Auditing, management and economics study internal control from different perspectives. The internal control of auditing perspective aims to ensure the reliability of financial reports. Its content is limited to the division of posts, checking of accounts, standardization of business control and procedural control. Management studies are based on improving the efficiency and effectiveness of the organization. They believe that internal control should include Business standardization control, program control, concept control, decision-making mechanism and incentive and restraint mechanism. Economics regards the reduction of agency cost as the goal and based on agency theory. It considers that internal control includes decision-making mechanism, incentive and restraint mechanism and power balance mechanism. This article argues that in order to improve corporate governance as the goal, the integration of the three views is the inevitable trend of the development of internal control.