内部控制研究的困惑与思考

Confusion and Reflection on Internal Control Research

内控研究存在形式化、全能化和空洞化的弊端。基于新古典模型、奉行个体主义和新自由主义、依恃形式主义传统的COSO报告难以普世化,对内控的研究需要嵌入于社会结构之中,体现实体主义风格;需要打破内控被神化的格局,重新界定内控的边界,确立以风险防控为目标、以运营管理层为主体、以内部牵制为核心机制的内控内涵;需要关注内控之"神"—内部牵制机制及其实现形式的具体化、创新性研究,提升内控研究成果的实用价值。

Existing research on internalcontrol exhibits some drawbacks such as formalization,omnipotence and lacking in substance. Based on neoclassical method,individual and neoliberal methodology,it is hard for the formalism traditional COSO report to be universally spread. Internal control study should be embedded in the social structure in a noumenalist style. It is necessary to break the apotheosized configuration of internal control and to redefine border of internal control. In this framework,internal control is aimed to prevent and control risk with operational management as subject and internal containment as core mechanism. Specific and innovative research should focus on 'soul'of internal control,that is internal containment mechanism and its forms. In this way,research on internal control shall generate higher utility value.