内部控制理论面临的困境及其出路

The barriers internal control research faces and the solutions

传统的内部控制理论已面临来自研究对象、控制立足点及前提条件三方面的挑战。控制对象已不再是权力制衡、结构稳定的组织,内部控制成为组织权力制衡的机制,应体现“双环学习”要求,使组织具有学习型特征。必须把基于权力控制的内部控制转变为基于信息观的内部控制。内控的出发点是培养员工忠诚,为此,应借助于开放式信息沟通制度建设,通过团队示范作用实现全体员工行为的持续优化。

The traditional theory of internal control has been facing challenges from three aspects,which are research objects,control standpoints and presupposition.The controlling object was no longer an organization with balanced powers and a steady structure.Internal control is changing into a power restricting mechanism.An organization should become a learning organization that embodies the requirement of “two-wheeled study”.The internal control based on power restriction must be changed to the one based on information aspects.Since one of the intentions of internal control is to improve employee loyalty,by the construction of an open information exchange system,the whole crew's behavior is to be continuously improved through team demonstration.