企业内部控制的新制度经济学解析

An Analysis on the Neo - institutional Economics for Internal Control of Enterprises

内部控制本质上是具有控制职能的企业管理活动集合,是围绕内部控制制度的设计与实施的一个动态过程。本文从新制度经济学视角探讨内部控制存在的原因及其与内部控制制度的关系、内部控制制度的组成和特征等内容,以期为完善企业内部控制的理论和实务提供一些启示。

Internal control can be defined,in essence, as an aggregation of management activities with control function and a dynamic process of designing and enforcing system. This paper tries to analyze the reasons for the relationship and composition of the system to provide some insights into perfecting the theory and practice of internal control