论文部分内容阅读
内部控制作为企业内部重要的激励约束制度安排,本身既是知识共享体系(具有内部契约的公共物品性质)的重要组成部分,又是实现企业内部知识共享的重要平台,这个体系的设置和平台作用的发挥(也就是内部控制模式的选择问题)究竟受到哪些因素的影响呢?究竟如何提高内部控制的效率,理论界未曾研究这个问题。本文根据组织知识共享理论,在系统分析了内部控制的知识共享特征的基础上,深入论证了组织结构、信息体制之间的关系及其与企业内部控制模式共生互动的联系,不同的企业环境(行业特征、市场稳定性、技术特征、规模、政府管制等)影响企业组织结构和信息传递模式,而组织结构和信息传递直接影响知识共享,最终影响内部控制的构造与模式选择。本文按照不同的组织结构和信息体制特征,提出了与之相适应的、具有效率的内部控制模式及其实现路径。
As an important incentive and restraint institutional arrangement within an enterprise, internal control is not only an important part of knowledge sharing system (the nature of public goods with internal contract), but also an important platform for realizing knowledge sharing within an enterprise. The setting and platform role of this system How to improve the efficiency of internal control, which is not affected by the factors that affect the choice of internal control (that is, the choice of internal control model), has not been studied by theorists. Based on the theory of organization knowledge sharing, this paper systematically analyzes the characteristics of knowledge sharing of internal control, and demonstrates in depth the relationship between organizational structure and information system and its symbiotic interaction with the internal control model of enterprises. Different enterprise environments Industry characteristics, market stability, technical characteristics, size, government control, etc.) affect the organizational structure and information delivery mode of the enterprise. Organizational structure and information transmission directly affect the knowledge sharing and ultimately affect the structure and mode selection of internal control. In accordance with the different organizational structure and information system characteristics, this paper puts forward the corresponding and efficient internal control mode and its realization path.