我国内部控制发展战略与路径选择研究

Research on the Development Strategy of Internal Control in China and Its Choice of Approaches

为了更好地推进我国内部控制创新发展,需要结合我国国情和领先全球内部控制发展目标的战略要求制定具体发展战略。实施大变革战略以重构内部控制体系,实施控管融合战略以突破组织发展瓶颈,实施协同创新战略以推进内部控制持续深化。内部控制要选择的发展路径有:建设内部控制服务平台,支撑内部控制核心业务;无缝接入社会信用体系,优化内部控制环境;实施信息化、"智慧化",整合内部控制要素等。

It is necessary to make out the detailed development strategies in the combination of the national conditions of China with the strategic requirements on the precedence in globally internal control development strategy.And those development strategies can be included in the following three aspects：strategy of reform for the reestablishment of internal control system,strategy of management and control for the breakthrough of organizational development,and strategy of cooperation and innovation for the promotion to the deepening of internal control.The expected development approaches to internal control can be found in：the construction of service platform for the support to the core business,the smooth connection into the social credit system for the optimization of the environment,and the intelligent use of the information for the integration of internal control elements.