内部控制效率:理论框架与测度评价

The Efficiency of Internal Control:Framework of Theory and Measure

我国企业普遍存在着内部控制效率偏低的问题,其原因在于理论上既缺乏效率评价的理论框架,实务中又没有切实可行的有效评价方法。本文以内部控制效应的传递路径和效率形成过程为切入点,分析了内部控制效率的概念内涵、外在特征、形成路径、组成要素等,并在基础上结合内部控制的目标维度、控制要求设计出了相应的测度指标体系。

The Efficiency of Internal Control is inefficiency in China' enterprises.Its reasons is that There are short of framework of theory and instruments of measuring and evaluating.this paper,following a point view of path and process of efficiency,analyze the concept,surface features,paths,and fundamental elements.after that,provides suggestions abort improving the efficiency of internal control.