根植于内部控制审计的战略管理框架研究

Study of the Strategic Management Framework Rooted In Internal Control Auditing

本文以现代企业"两权分离"所引发的代理问题为切入点,剖析了公司治理、内部控制和内部控制审计制约管理理论的渊源和发展,并从中领悟到它们与企业战略管理的相联性。于是,在以提高会计信息质量为主线、贯穿三种管理机制及管理理论,并从战略管理的视角研究它们相互关系的基础上构筑了企业战略管理框架,即研究如何协调现代企业经济关系去适应企业目标的管理体系,并对这一管理体系的各部分内容及其在体系中的层次、作用及相互联系予以进一步论述。在论述中特别强调了内部控制审计的根基作用,强调了该战略管理框架务必根植于内部控制审计。

Based on modern enterprise agency problem which caused by the ＂two rights separation＂ as the break- through point, the paper analyzes the corporate governance, internal control and internal control audit, the origin and development of management theory and to realize their associated with the enterprise strategy management. So, in or- der to improve the quality of accounting information as the main line, through three kinds of management mechanism and management theory, and from the angle of strategic management to study their relationship on the basis of con- structing the enterprise strategy management framework, the research on how to coordinate the relationship between modern enterprise economic management system to adapt the business objectives and content of each part of the management system and its role in the system level, and connect with each other to be further discussed. The paper pays particular emphasis on the foundation of the internal control auditing function, emphasized the strategic man- agement framework must be rooted in the internal control auditing.