企业内部控制的属性差异和功能分化

The Attribute Differences and Functional Differentiation of Enterprise Internal Control

内部控制理论研究的发展源于审计界的推动,如果我们过于关注审计的需要而忽视企业价值创造的诉求,那么理论对实务的推动作用则较为有限。基于对当前内部控制理论研究脉络的梳理,从供给和需求两个视角对内部控制的属性进行分析后发现,作为"内生制度"的企业内部控制更多地被赋予了对外的功能,凸显出内生与外用的二重属性,而属性差异又进一步促成了内部控制的功能分化。对此,我们应该区分内部控制的两种不同属性,并分别对其进行指导和规范。

The development of internal control theory results from the promotion of auditing profession.It pays too much attention to the need of auditing and neglects the enterprise＇s aspirations of the value creation;therefore,it has a relatively limited effect in promoting its practical development.By clarifying the current internal control theory,this paper conducts a detailed analysis of the connotation of internal control from the perspective of supply and demand,and finds that the internal control as an ＂endogenous system＂has been given more external features and its dual endogenous and exogenous attributes highlighted.The property differences further contribute to the functional differentiation of internal control.This paper finally distinguishes the difference between the two different properties of the internal control in terms of guidance and specifications respectively.