关于内部控制假设的再思考

Rethinking the Assumptions on the Internal Control

伴随着近年来不断发生的企业内部控制失控的事件,内部控制理论与实践不断向前发展,而对作为内部控制理论体系重要组成部分的内部控制假设的研究略显滞后。现有的内部控制假设应该被修正,修正后的内部控制假设包括可持续控制假设、控制主体责任假设、风险可控假设、关于人的行为假设。

With the constant occurrence of out of control cases in enterprises internal control in recent years,internal control theory and practice developed continuously,while the study of internal control hypothesis,as a part of theoretical system,currently slightly lags behind.This article modifies the theory of internal control,and the modified version is as follows： assumptions of sustainable control,the main responsibility for controllers,controllable risks and assumptions about human behavior.