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内部控制的发展一直都与组织及管理的发展息息相关,内部控制是组织管理活动的一部分,它包括政策、程序、流程、计划、战略、功能、系统、首创精神、活动和管理层为实现经营目标采取的其他活动,公司制度的发展对现代内部控制产生了很大影响。但是,由于各国在现代公司制度形成的过程中经历了不同的变革历程。其组织形式也因此具有较大的差异。内部控制也存在较明显的国家差异。笔者以英国、美国和日本为例,分析不同国家的不同组织结构特征对内部控制的影响。
The development of internal control has always been closely related to the development of organization and management. Internal control is part of the organization and management activities. It includes policies, procedures, processes, plans, strategies, functions, systems, initiatives, activities and management. Other activities taken and the development of the company system have had a significant impact on modern internal control. However, as countries have undergone different transformations during the formation of the modern corporate system. Therefore, the form of organization also has great differences. There are also obvious internal differences in internal control. Taking Britain, the United States and Japan as examples, the author analyzes the influence of different organizational structures in different countries on internal control.