企业内部控制创新方向及其基本模式研究

Research on Corporate Internal Control Innovation and Its Evolving Model

"客户价值至上"新企业组织模式,彻底挑战了建立在"股东价值至上"企业模式基础上的传统内部控制理论与实践。文章立足新企业组织的基本特征与框架模型,以国际经典新组织理论和案例为分析依据,对企业内控发展方向作出了如下探索性研究:以"促进新组织契约的缔结并为其提供合理的履约保证"为目标;以"实时揭示并预见未来问题"为基本功能;以"识别、计量、防范网络型组织结构风险"为主要手段。

The traditional theory and practice of Corporate Internal Control is seriously challenged by the new corporate structure based on customer value supremacy.This paper explores the theory development direction and trends of corporate internal control which is established in the new corporate structure and organizational theory and practice by international corporations.This paper suggests the evolving internal control theory should aim at helping to settle the contracts for establishing an organization and assuring the contract enforcement within reasonable limits,should take disclosing continuously and predicting potential risks as its basic function,by means of identification,measurement and prevention of network organization's structure risks.