治理控制——内部控制的新视点

Corporate Governance:A New Inspect of Internal Control

内部控制从本质而言,是和外部市场控制机制相对应的一个概念。内部控制和市场控制一样,是治理控制的一种实现机制。由于治理控制实现方式不同,可以把公司治理模式分为以英美为代表的外部市场控制治理模式,以日德为代表的内部控制治理模式。基于他们各自的市场特点,这两种模式都可以较好实现对管理层监督与激励。治理控制实现方式的选择,取决于各国特殊的市场环境。在我国,限于我国特殊的市场特点,市场机制和内部控制机制都难以在治理控制中发挥应有作用。而从现在看来,我国公司治理改革主要参照英美模式,治理控制更多表现为市场控制机制导向。对内部控制机制的忽视偏离了我国现实,而建立有效的内部控制体系,更多地依赖内部控制来监督管理层,或许可以更有效防止管理层舞弊。虽然内部控制的固有缺陷以及混沌理论的结论让我们有点悲观气馁,内部控制不可能完全防止管理层舞弊行为的发生;但是人类的进步正是在不断"试错"过程中取得。我们依然相信:强化管理层责任,加强内部审计的监督作用,以及内部控制外部化等措施,有利于建立一个对管理层也有效的内部控制体系。

We think that only after we understand the nature of internal controls, can weget in-depth understanding of management override internal control. In essence, likeexternal market control mechanism, internal control is a mechanism to achievemanagement control, due to different ways of management control, we can dividecorporate governance into ＂Britain and the United States＂ model externalmarkets represented control governance model, and ＂Japan and Gernnany＂ model internal control represented governance model. Based on the characteristics oftheir respective markets, both models can be good supervision and incentive ofmanagement.To choose the ways of Management control, depending on the country＇sparticular market environment. Confined to my special market characteristics, bothmarket mechanisms and internal control mechanisms are difficult to play its due rolein governance. And now it seems, our corporate governance reform is in the light ofmajor US model, which performance management control by market-orientedcontrol mechanisms. The neglect of internal control mechanisms deviated from ourreality, the establishment of an effective internal control system, pay more relianceon internal controls to oversee the management, perhaps more effective managementof fraud prevention.Internal control inherent deficiencies and the conclusions and Chaos Theorygive us a little bit pessimistic, internal control can not completely prevent theoccurrence of management fraud, but it is in constant progress of mankind ＂Try Out＂course available. We still believe： strengthen responsibilities of management;Strengthen the oversight role of the internal audit and internal control measures suchas external-based management are conducive to the establishraent of an effectiveinternal control system.