企业内部控制理论的演进及其对我国的启示

Evolution of Internal Control Theory & Its Enlightenment to China

企业内部管理的需求和公司治理的外部环境——资本市场的发展推动了内部控制理论的演进。内部控制其实质是“人控制人”,它涉及公司治理结构和市场经济体制的改革、人事制度的改革、企业文化建设、员工的道德观和激励机制等。抓住企业高层管理者,企业战略的制定和员工的培训是实施内部控制的源头和关键。

The management demand of enterprises and the development of capital market which is the external environment of corporation governance promote the evolution of internal control theory. To control man＇s behavior is the essence of internal control which is related to the reform of corporation governance structure and market economic system, construction of enterprise culture, personnel ethic and stimulation mechanism. Supervision on high level management, establishment of enterprise strategy, personnel cultivation are key points of implementing internal control effectively.