企业内部控制系统模式创新与选择研究

On the Mode Innovation of Internal Control Systems in Enterprises and Its Choice

企业内部控制系统模式是随着控制环境的变化而变化的。根据企业内部控制模式的变化趋势、特点及启示,将企业内部控制系统界定为四大模式:制度控制系统模式、预算控制系统模式、评价控制系统模式和激励控制系统模式。分析了四种模式的特征、目标、优点、不足及适用环境。根据我国目前的控制环境状况,大部分企业还需要采用制度控制系统模式,其次是预算控制系统模式,较少的企业可采用评价控制系统模式,很少的企业能直接采用激励控制系统模式。

The mode innovation of internal control systems in enterpnses and how to choose an appropriate mode are changing with the controllable conditions. Discussing the changing trend and characteristics of the mode of internal control systems in enterprises, four modes are defined, i.e. , the modes of control systems for regulation, budget, evaluation and incentive. According to the recent enterprises＇ circumstances, the first requirement for most enterprises is the regulation control system, and the next is the budget control system. Some enterprises require evaluation control system, and only few of them diretly require incentive control system.