知识经济与企业内部控制的创新

Enterprise Innovation of Internal Control and Knowledge-based Economy

从知识经济背景下的企业及管理特点出发,论述了内部控制基本原则的变化,以及资讯沟通、非正式组织、绩效评价、企业文化对内部控制的影响。提出了以人为本构建内部控制基础,以信息化提高控制效率,以及内部控制结构创新、内部控制体系整合的对策。

In view of the enterprises and the characteristics of their management, the paper discusses the varying principles of internal control and the influences on it by such factors as communication, informal organizations, performance evaluation, corporate culture, etc. It advocates the human-based internal control by improving efficiening through informanization, innovating internal controlling mechanism and intergrating internal controlling system.