企业内部控制模式的选择

On Internal Control and the Choice of Internal Control Model

中国企业的内部控制制度基本上是在借鉴西方惯例并吸取中国理论界意见的基础上形成,并由政府机构直接颁布,而不是从中国内部控制实践中推导而来。它是一种通过“逆向生成”的演绎法完成的纯政府模式。中国内部控制制度模式必须朝着“以政府为导向,引入市场规则”的方向发展。

China＇ s internal control system is a combination of western countries＇ traditions and opinions of Chinese theorists. It is a regulation system of the government instead of production of internal control practices, so it is a pure government model produced by ＂negative direction＂ deductive method. It should be developed to the ＂government - oriented and introduction of market rules＂.