借鉴管理控制研究,构建控制机制体系

Construction Control Mechanism Based on Management Control

COSO内部控制框架在实践设计和运行中都出现了一些令人深思的问题,究其根本便是缺乏控制机制,无法将控制要素与业务流程相衔接。由于管理控制学者更侧重关注企业业务流程的运转,于是,我们通过分析、借鉴西方管理控制整合系统的研究文献,提出构建基于资源优化配置、通过"限制+鼓励"方式,由引导机制、激励机制、约束机制和监督机制共同组成的控制机制体系。

There are many difficulties during the practical design and enforcement of internal control of COSO framework,the difficulties result from the deficiency of control mechanism,so control factors can not be suited to business process.Because management control researchers pay more attention to business process operation,as a result,we put forward control mechanism system composed of guiding mechanism,incentive mechanism,restriction mechanism and monitoring mechanism based on resources optimization and allocation,through ＂restriction ＋ incentive＂ principle and by analyzing and learning research literatures about western management control and integration system.