内部控制模式的多维表现及其操作方式

Multi-Dimensional Exhibition and Operational Patcm of Internal Control Mode

从控制的基本原理来看，内部控制本质在于维持企业内部均衡结构和促进企业不断演进发展。现有内部控制过多关注维持均衡结构而忽略了促进企业演进，呈现出重视局部忽视整体、重视过去忽视未来、重视细节复杂性而忽视动态复杂性等弊端，影响内部控制效率和效果。以系统思考为指导。寻求动态均衡的内部控制模式，突破局限反映整体，突破过去反映未来，突破细节反映动态，可纠正现有控制模式的缺陷。

There are two issues of the internal control nature seeing from control theory, one is to maitain the balanceable structure, the other is to facilitate the enterprise evolvement.However,we pay more attention to the former than the latter,which induce some limitation of the current internal control mode, such as regarding the partial but ignoring the integrity, regarding the past but ignoring the future,＇ regarding the particular complexity but ignoring the dynamic complexity, which influence the control efficiency and effect.In this paper ,we discuss the new mode to breach above limitation based on system thinking, which breaks the partial and reflects the integrity, breaks the past and reflects the fulture, breaks the particular complexity and reflects the dynamic complexity.