财务报告内部控制:一个悖论

The Internal Control of Financial Reporting: A Paradox

从历史发展、实践考察和理论逻辑等三个视角来看,财务报告内部控制面临着两难困境。从历史发展看,围绕资产保护展开的一桩历史公案表明,财务报告内部控制无法离开资产保护而单独存在。但若广义理解资产保护,就须定位为内部控制;而狭义理解资产保护,会导致人为割裂经营活动与财务报告之间的关系。从实践考察看,无论是横向分离还是纵向分离,都无法从内部控制系统中分离出一个所谓的财务报告内部控制系统。从理论逻辑看,财务报告内部控制是审计和监管当局自我界定责任范围的一个权宜之计。总之,财务报告内部控制研究陷入了一个为不能独立存在的系统寻找独立存在的理由的尴尬境地。因此,应该尽早用"内部控制"取代"财务报告内部控制"。

Theinternal control of financial reporting(ICFR) is confronted with the paradox at the angle of view of historical evolution,practical feasibility and theoretical logic.As for the historical evolution,ICFR could not be defined scientifically.With respect to the practical feasibility,there exists the paradox that the ICFR can not be separate from the system of internal control,no matter vertical or horizontal orientation.As far as the theoretical logic is concerned,the ICFR is a makeshift that the regulators confirm the scope of responsibility by themselves.In a word,the study on the ICFR plunges into a paradox that finding an existent reason for a non-existing thing.So the ICFR should be replaced by internal control as soon as possible.