会计控制主题的拓展——基于企业核心竞争力视角的分析

The Development of Accounting Control's Key Subject:Analysis from the View Point of Enterprise's Nucleus Force for Competition

本文认为,会计控制是由单一的内部牵制启蒙,逐步向防护性控制、指导性控制、效益性控制、企业核心竞争力培植等多样化方向发展的。文章提出,基于企业核心竞争力的内部会计控制系统是在一定时期内保持竞争优势的内在的、协同的、开放的、动态平衡系统,主要由环境、技术、管理、文化等四大要素组成。它是一种更高层次的系统,主要表现为会计控制客体和主体的高层次。它的控制目标对社会经济环境和企业内部管理需要具有依附性。对企业内部控制主题的拓展将使会计控制研究的视野、领域、方法及信息提供的层面发生变化。

Enterprise＇s internal accounting control services for its interior management. It is decided by the social and economic environment the enterprise faces and the company＇s own organization or system. The authors believe that the accounting control develops gradually from single interior restrain to defense control, direction control, efficiency and benefit control and cultivation of enterprise＇s nucleus force for competition. Then it constructs a set of theoretical frame for enterprise internal accounting control at the basis of enterprise＇s nucleus force for competition.