COSO内部控制结构之谜

The Mystery of Internal Control Structure of COSO

COSO内部控制结构研究的奥秘在于,遵循管理过程学派的学术传统,通过对管理职能体系的重新组合,来构建内部控制框架。但是,管理过程学派机械地理解了管理职能之间的关系,以为管理职能体系是一个按顺序开展的管理工作体系。这导致COSO将内部控制结构理解为可以按要素分别建设和评价的"集合体"。而实质上,管理职能体系是一个有机的整体,各要素是共同作用于管理工作之上的,无法割裂。这样,内部控制结构就仅能理解为一套"方法论"。照此理解,内部控制结构本身就成为一个有待研究的问题,而它是管理会计研究的一个重要主题。内部控制与管理会计之间就此架起一座桥梁。

Following the academic tradition of management process school,through the reorganization of the management system,to construct the framework of internal control,is where the secret on internal control structure research of COSO since 1992.Because the management process school of mechanical understanding of the relation between management and control,the management functions system has become a sequential executing management system.This leads to COSO thinks that the internal control structure is 'aggregates' which may be respectively constructed and evaluated according to elements.But in fact,the management functions system is an organic whole,it must function together,can not be separated.In this way,the internal control stnicture can only be understood as a set of 'methodology'.This shows that internal control structure itself remains a question.And it is an important topic in the research of management accounting.This will build a bridge between internal control and management accounting.