企业内部控制固有局限的克服——基于行为经济学的“有限理性”假定

The Overcomes on the Inherent Limitation in Enterprise’s Internal Control——Based on "limited rationality" Hypothesis of Behavior Economy

近年来,我国的内控体系建设取得了许多重大进展,但是还应看到,不论内部控制设计多么完美,执行如何良好,评价如何充分,它都只能为企业的内控目标的实现提供合理的保证,即内部控制可被依赖的程度有其固有局限。超越固有局限,不仅要从建设内控体系本身,还要从其他方面寻找解决之道。本文基于行为经济学的"有限理性"假定,试图运用行为经济学关于人的决策行为的研究成果,探讨内部控制主体的决策行为对固有局限形成的影响,以期克服固有局限。

In recent years,China's internal control system has made much significant progress.However,we should know that no matter how perfect the design of internal controls and how good of its implementation,how fully of its evaluation,it can only be the reasonable assurance for enterprises to achieve the goal of the internal control.In other words,the internal controls have its inherent limitations.To overcome the inherent limitations,we should seek the solutions not only from the construction of the internal control system itself,but also from other aspects.This paper,based on the'limited rationality'hypothesis of behavior economy,attempts to utilize the research on the person's policy-making behavior in behavior economy,expounds the inherent limitation’s influence on the policy-making behavior in the subject of internal control and overcome its limitation.