内部控制人本化:本质、逻辑与实现模式

Humanization of Internal Control:Essence,Logic and Realization Mode

传统内部控制的实质是以事为中心对人的刚性防控,容易导致内部控制实践出现效率目标实质性残缺、对人的假设过于片面、内部控制重心偏移、内部控制纠偏有余而动力不足等问题。内控目标实现的根本在于通过机制、规则的设计实现对价值创造行为的自控与他控、柔性控制与刚性控制的有机结合,对内部控制实施人本化提升是实现这一目标的有效出路。人本化内部控制的本质是以人为中心对责权利内在价值逻辑和外在规则的贯彻和维系,其内在逻辑是:以文化控制为前提,以素质控制为基础,以激励机制为引擎,系统营造“人”对行为的自控机制,并以他控机制为保障,柔性控制与刚性控制相耦合,实现对人的行为的有效管控。

The essence of traditional internal control is to prevent people from centering on things,which easily leads to insufficient attention to efficiency goals in internal control practice,biased assumptions about people,and the shift of the center of internal control.The realization of the goal of internal control lies in the organic combination of self-control and other control of value creation behavior,the organic combination of flexible control and rigid control.The implementation of humanistic improvement of internal control is an effective way to achieve this goal.The essence of humanization of internal control is the people-centered implementation and maintenance of the internal value logic and external rules of responsibility,power,and interests.Its internal logic is taking cultural control as the premise,quality control as the basis and incentive mechanism as the engine.In order to achieve effective management and control of human behavior,humanization of internal control systematically creates a self-control mechanism of human over behavior,takes other control mechanism as the guarantee,and couples flexible control and rigid control.