企业内控规范实施机制的新制度经济学分析

Analysis of Internal Control Standards' Implementing Mechanism from New Institutional Economics Perspective

本文利用新制度经济学理论构建内控规范实施机制分析框架,指出内控规范的实施效果与其实施机制、非正式内控水平密切相关,而所采取的实施机制的强弱则与非正式内控水平负相关。针对当前我国非正式内控制度水平较低的现实,应对内控规范采取强实施机制。本文分析发现我国现有内控实施机制单一、残缺,故必须从法律、法规、公司治理准则、监管政策等不同层次构建一套相互衔接的、以奖惩机制为核心的内控实施机制。

This paper points out that the effect of internal control standards(ICS) is closely related to its implementing mechanism(IMM)and the level of informal internal control routines(IICR),while the strength of the IMM adopted is correlated negatively with the level of IICR.Strong IMM should be taken against the low level of IICR.However the analysis shows the current IMM in our country is isolated and incomplete,which should be reconstructed from laws,regulations,rules,etc.with the core of incentive mechanisms.