企业内部控制局限性研究——基于行为经济学决策理论视角

The Research of the Limitation of Enterprise Internal Control——Based on the Theoretical Perspective of Behavioral Economics

我国企业内部控制体系建设和有效实施的重要性已是监管部门、理论界和实务界的共识,但是,内部控制就组织目标的实现只能提供合理的保证,其客观存在着局限性。内控局限是有效内部控制的约束条件,这些约束条件包括:环境约束条件、心理约束条件和物质约束条件。因此可以从建设内、外部控制环境、克服不利于内控实施的心理因素、兼顾成本与效益、控制与效率等物资因素,达到缓解进而克服内控局限的目的,以利我国企业内控体系建设和实施。

It＇ s commonly accepted that the construction and the effective implementation of the enterprise internal control system are very important. But with the limitation of its own, the internal control can only provide reasonable assurance to the achievement of the organization goals. The limitation of internal control is effective constraints covering vari- ous aspects, such as environment, psychology and material. So we can alleviate and overcome the internal control by removing the unfavorable psychological factom and balancing between cost and benefit, control and efficiency, thus to facilitate the internal control system construction and implementation.