我国古代社会的内部控制方法:基于《周礼》的比较研究

The Internal Management Method in Ancient China:A Comparative Study Based on Zhou Li

以《企业内部控制基本规范》为线索,探析《周礼》职官设计中所体现的内部控制方法,印证内部控制的基本原则和方法在我国古代社会就已经出现并广泛运用,并对其产生的必然性进行剖析。进而证明:中国古代曾经有过灿烂的内部控制文明,传统文化中所蕴藏的丰富的管理思想和理念并未过时;我国企业实施内控除了关注COSO报告,还应注重"中国特色"。

The internal management method reflected in the forming of official ranks of Zhou Li was analyzed based on Norms for Internal Management in Enterprises.The analysis proved that internal management norms and methods were widely used in society of ancient China.The paper further proved that civilization of internal management was prevalent in ancient China,and the management ideas in traditional civilization were not out of date.In addition to paying attention to the COSO report,we should focus on ＂Chinese characteristics＂ in the implementation of internal management.