内部控制的受托责任观

Internal Control:An Accountability Perspective

通过受托责任理论和利益相关者理论的分析,构建了企业受托责任分析框架。通过典型内部控制概念的比较与解析,探求了内部控制中所内涵的企业受托责任相关问题。企业受托责任视角下的内部控制就是一种保证企业受托责任得到有效履行的控制机制,从而满足利益相关者对于经济绩效、社会绩效以及生态绩效的合理期望。

Based on the accountability theory and stakeholder theory, this paper constructs an analytical framework of firm accountability. With comparing and identifying concepts of internal control, this paper explores many problems of firm accountability implicated in internal control. Internal control system is a control mechanism which ensures the effective and efficient implementation of firm accountability, so that it can satisfy the stakeholders＇ reasonable expects of economic performance, social performance and environmental performance.