摘要
本文立足于内部控制理论的发展状况,引出内部控制与组织变革的相互共生性。首先比较系统地介绍了内部控制在世界范围内的理论发展脉络,引出国际学术界在内部控制理论方面的新发展;其次分析并指出内部控制与企业组织变革之间的相互共生性关系。指出随着企业发展与组织变革的需要,内部控制制度也要不断创新以适应企业发展的需要。
Based on the theory, this paper explores the symbiosis of internal control and organizational change. The paper begins with an systematic introduction of the development of the internal control theory in the world and the new development in the academic field. It proceeds to analyze the symbiotic relationship between interal control and organizational change. It also reveals that creation is necessary for the internal control to fit the need of development of enterprises.
出处
《南京财经大学学报》
2009年第1期73-75,共3页
Journal of Nanjing University of Finance and Economics
关键词
内部控制
公司治理
组织变革
共生性
internal control
corporate governance
organizational change
symbiosis
