对内部控制的重新认识

Renewed Understandings on Interior Control

内部控制理论从其产生发展到现在经历了漫长的过程,人们对它的认识也在发生不断的变化。内部控制理论的发展可以分为形成阶段、发展和完善阶段。在内容上,由最初的“二分法” 发展到“三要素”、“五要素”,尤以美国COSO报告的内容为代表。现阶段的内部控制能否发挥作用,控制环境及人的因素是非常重要的。此外,还应该加强对内部控制过程的监督。

The development of interior control theory has taken a long period during which people's understanding on it has changed with time. The development of interior theory can be classified as three stages, i.e. , initial stage, developing stage and consummating stage. The content of the theory was dichotomy in the initial stage, and now it includes three elements and five elements, which can be well represented by US COSO report. The key elements closely related to interior control now are the circumstance of control and the affection of hominine. While the supervision to the interior control process need to be strengthened.