摘要
基于我国企业内部控制建设向"企业要控制"发展阶段转换的现时需求以及实现发展战略目标的特殊需要,本文对我国内部控制目标与要素之间的内在逻辑联系进行了分析,指出了在我国内部控制要素组成中存在战略目标制定这一重要环节缺失的问题,并进一步分析了要素缺失所导致的总体战略统驭控制功能丧失、业务和职能战略辅助补充功能弱化、技术创新效率下降、内部控制与组织管理活动割裂等经济后果。在此基础上,本文提出了增设战略目标制定要素,根据各个要素之间在功能上的对接与耦合关系,对其他要素的内容进行完善等措施。本文的研究发现不仅有助于消除我国不同层次内部控制规范之间的不一致,还有助于促进内部控制与风险管理规范之间的协调。
Based on the changes of the development environments of Chinese enterprises and the corresponding internal management requirements of"enterprises to actively control"under the development strategy of technological innovation,this paper studies the rationality of the construction of internal control elements in China.It is shown that there is a lack of the important element of strategic objective formulation and decomposition in China’s internal control framework.This defection has weakened or even deprived the control function of the development strategic objectives over the business and functional strategic objectives,the complementary function of the latter to the former,cut down the efficiency of technological innovation,and separate internal control activities from organizational management activities.Therefore,China should supplement the relevant contents of formulation and decomposition of strategic objectives in the elements of internal control according to the actual situation of its own internal control development.These findings are helpful to actively promote the transformation and development of China’s enterprise internal control from the external supervision-oriented period to the period of active internal risk management.
作者
许新霞
何开刚
Xu Xinxia;He Kaigang
出处
《会计研究》
CSSCI
北大核心
2021年第11期149-159,共11页
Accounting Research
基金
国家自然科学基金青年项目(71802128)资助
关键词
内部控制
发展战略
要素
经济后果
Internal Control
Corporate Strategy
Elements
Economic Consequence
