基于“两型社会”的企业内部控制创新研究

Innovative Research of Enterprise Internal Control in the Background of the "Two-oriented Society"

"两型社会"条件下企业内部控制有许多问题值得关注,企业内部控制将要发生明显变化,内部控制需要不断进行创新,本文从经济学、管理学、会计审计学等相关理论研究入手,结合建设"两型社会"的要求及企业实际,引入生态思想,提高对企业内部控制的认识,创新内部控制的观念、制度、管理,拓展内部控制范围,为企业构建适合"两型社会"的有效内部控制系统提供基本思路。

In the process of establishing a two-oriented society（resource-saving and environment-friendly society）,many issues are worthy of much concern in the field of enterprise internal control,where obvious changes will be made with the necessity of continuous innovation.On the basis of the requirements of the two-oriented society as well as the present situation of the enterprises,this paper provides a fundamental perspective for the enterprises to construct an effective internal control system from the following perspectives such as economics,management,accounting and auditing.Additionally,the concept of ecology will also be introduced into this fundamental perspective,in the hope of promoting a new recognition of the enterprise internal control,so as to innovate the concept,system and management and to extend the area of internal control.