交易成本与内部控制治理逻辑——基于信任与不确定性的组织内合作视角

Transaction Cost and the Logic of Internal Control Governance——From the Perspective of Cooperation inside the Organization Based on Trust and Uncertainty

内部控制是企业内的一个合作机制,这种机制是以内部信任为基础和降低不确定性为目标,但是企业内部信任的增强和不确定性程度的降低又必然牵涉到内部交易成本问题,因此,文章在分析信任、不确定性与内部控制相关性的基础上,根据内部控制的授权机制又进一步引入交易成本理论,从生产和交易两个层面六个维度重新检视了内部控制治理的合理逻辑,改变人们长期以来形成的单纯认为内部控制只是一种控制系统的传统观念,以便从治理的层面更科学地构建和更有效地实施内部控制。

Internal control is a cooperation mechanism existing in the enterprises that is based on internal trust and aims to reduce uncertainty.And internal trust and uncertainty is closely related with internal transaction cost. Therefore, based on transaction cost theory and the analysis on the relationship among trust, uncertainty and internal control, it discusses the reasonable logic of internal control governance. It obtains a new view about internal control which is different from the traditional idea and provides supports to establish scientifically internal control and implement effectively internal control from the governance level.