内控信息化的动态演进——苏州高新1994～2011年纵向案例研究

The Dynamic Evolution of Internal Control Information: A Longitudinal Case Study on Suzhou-Gaoxin during 1994～2011

内部控制与管理信息系统如何匹配,已成为内控信息化实务的重要课题,亟待相应的理论研究。借鉴演化经济学的理论进展,本文针对内控信息化决策的模型求解表明:内部控制与信息化存在时间序列上的多重均衡,不同均衡水平的内控信息化将以跳跃的突变形态呈现;当信息化的先进性容忍或落后性容忍落在可容忍区间时,内控信息化保持原状;反之,内控信息化必须从原有均衡迈向新的均衡。基于苏州高新1994-2011年的纵向案例研究较好地验证了以上模型的基本结论。本文因应了实务界对内控信息化决策的理论诉求,为企业内控信息化的时间及程度决策提供了可资借鉴的内在逻辑与基本理念:企业应当根据外部环境变化和企业发展过程中的重要事件,在分析确认内控信息化的落后性容忍与先进性容忍是否处于可容忍区间的基础上,适时选择适当的信息化水平,以确保内部控制与信息化时间及程度的匹配性均衡;内控信息化决策中的冒进或守旧均不可取。

How to match internal control and management information system has become an important issue. Our model shows that there are multiple equilibria between internal control and information on the time sequence,while the internal control information on different equilibrium levels realize by mutation;internal control information stays the same when the forward tolerance and the backward tolerance falls on the tolerable interval,otherwise the internal control information must step from the original equilibrium to the new equilibrium. Our longitudinal case study on Suzhou-Gaoxin during 1994 ~ 2011 verifies the above basic conclusions of the model. This article provides referable logic and concepts for the timing and level decision on internal control information. Either being aggressive or being conservative are undesirable.