内部控制应以文化为“本”、大学为“源”——基于教育学的视角

Internal Control Based on Culture and University——From the Perspective of Pedagogy

文化是内部控制环境要素中的决定性因素,内部控制的"本",不是制度、不是管理,而应是文化。我国内部控制的建构和实施应以文化为"本",适当协调我国优秀传统文化。现代大学是我国优秀传统文化培育和传承的重要阵地,内部控制的"源",不在企业、不在政府,而应在大学。内部控制文化的培育和传承应以大学为"源",理性生成行之以渐。

Cultural elements are the decisive factor in the internal control environment,and the foundation of internal control is culture, not system nor management. In China, the construction and implementation of internal control should base on local culture, and is applicable to fine traditional culture. The modern universities are the main place to cultivate and inherit Chinese traditional culture. The source of internal control shall be universities,not enterprises nor the government. It should be sourced from university and grow rationally and gradually in university.