内部控制实施的知识动因分析

Analysis of the Knowledge Agent of Implementing the Internal Controls

通过对知识传递方式进行分析,进而指出,企业组织的知识传递模式可以引导内控活动的制度安排,内控活动的实施效率取决于控制制度安排与组织知识传递的适应性。

The important goal of management is to increase the efficiency of knowledge transferring inside an organization. Internal controls are important management which can reduce the organizational dissipation of information. This article uses normative research. Through analyzing the pipeline of knowledge, it points out that the transferring pattern of organizational knowledge leads the system arrangement of internal controls. The implementing efficiency of internal control depends on the adaptability between controlling system arrangement and organizational knowledge transferring.