内部控制是利益的平衡机制——法的价值与人本思想的衔接

Internal Control Balances the Interest

内部控制是企业或其他主体为规范其内部各环节各利益主体的行为,为协调其活动的有序有效运行而建立的内部机制。法是国家为规范社会构成要素特别是行为者的行为,协调相互关系,保障各利益主体的特定利益机制。如果把企业看成一个国家,或反过来把国家抽象为一个企业,我们发现内部控制方法与法有着惊人的相似之处——利益平衡。

The internal control is the behavior of one enterprise or other bodies made to standardize its internal interest sub - bodies, the internal mechanism to coordinate its effective operation. And the law is the specific interest mechanism made by one country to standardize the integrant parts in the society, coordinate reciprocity and safeguard various interest bodies. If seen an enterprise as a country or vice verse, the astonishing similarity will be found when it comes to the internal control method, namely, balancing the interest.