内部控制之理论框架:业务流程观下的重新审视

Theory Framework of Internal Central:A Perspective of Business Process Reengineering

内部控制理论与管理理论之间的天然血缘关系及其演进发展过程中呈现出的历史对称性,表明管理理论既诱导着内部控制理论的变迁且管理控制应是内部控制不可或缺的关键职能之一。然而,传统的着眼于财务与审计视角的内部控制无不背离了这一点,于是,循着管理理论变革的逻辑,重新审视现行的内部控制理论框架,以指引其与企业流程实现高度的契合,纠正和改进内部控制的不正理论认知和实务观念,是顺应时代的必然要求。

There are positive relativities between Internal control theory and management theory. The development of the former affected by the development of the latter. The relationship shows managerial control is the important function of internal control. However, the traditonal theory of internal control just be based on accounting and audit angle of view, ignoring influence of management theory. So we retrospect the theory of internal control according to the track of management theory , and then analyse the infulenceand challenge of internal control which caused by modern management theory-Business Process Reengi-neering