基于信息经济的企业内部控制系统的重构

The Reconstruction of Information Economy-based Internal Control

随着信息经济时代的到来,企业的内部控制环境将发生显著性的变化,传统的基于权力控制的内部控制框架必须向基于信息观的内部控制转变,内部控制应体现"双环学习"的要求,使组织具有学习型特征。同时,应把人的"伦理"精神注入企业的内部控制框架中,使企业具有自我更新,自我约束的机制。

Coming with the information economy, the circumstance of internal control has changed greatly. The powerbased traditional internal control system must be converted into the system based on information. An organization should become a learning organization that embodies the requirement of ＂two - wheeled study＂. Simultaneously, human ethics should be implanted in the frame of internal control. In that case, the enterprise can get continuously self- improvement and self- restriction.