核心文化价值观和内部控制执行:一个制度协调理论架构

Core Cultural Values and Internal Control Implementation:A Theoretical Framework of Institutions Harmonization

本文以新制度经济学为基础,构建一个关于核心文化价值观对内部控制执行之影响的理论架构,并用这个架构分析中国内部控制执行的一个典型现象——内部控制选择性执行。核心文化价值观对内部控制正式规则实施有重要影响,在内部控制的正式规则与核心文化价值观不相匹配时,正式规则的实施需要实施机制的支持,否则,内部控制的正式规则就得不到执行或者是被打折扣执行,从而出现内部控制选择性执行,包括管理层凌驾、关系凌驾和合法伤害三种形式,其根本原因是作为正式规则的规章制度与中国核心文化价值观等非正式规则不协调,而又缺乏有效的实施机制之支持。

Based on new institutional economics,this paper establishes a theoretical framework on the relationship about core cultural values and internal control implementation,and use this theoretical framework to analyze a typical internal control phenomenon in China-internal control selective implementation.Core cultural values has important influence on the internal control formal rules to implement,when core cultural values and the formal rules of the internal control do not harmonize,the implementation of formal rules need implement mechanism to support it.Otherwise,the formal rules of internal control will not be enforced or be enforced with discount,resulting in selective internal control implementation.Internal control selective implementation includes management override,relationship override and legitimate hurt.The fundamental reason is that formal rules of internal control do not harmonize with China's core cultural values,and lack of effective support from enforcement mechanisms.