摘要
目前,我国企业内部控制实施的时间表已经明确。有效的内部控制应该遵守成本效益原则,同时能够防范潜在风险。为此,运用数学分析工具,分析了内部控制效益、内部控制成本、企业风险(包括企业潜在风险和企业风险承受度)与内部控制强度之间的关系,构建了一个内部控制强度选择模型,对企业内部控制经济合理性进行分析,并提出一些保证企业内部控制经济合理性的建议。
Domestic enterprises have specified execution schedule for their internal control by now,however,effective internal control shall be in compliance with the principle of costs efficiency,and capable of protecting enterprises from potential risks.In this article,mathematic analysis tools are used for theoretically analyzing the relationships between internal control strength and internal control efficiencies,internal control costs,enterprise risks(including potential risks and risks tolerance) respectively,creating a selection model for internal control strength,and analyzing economic rationality of enterprise internal control.Finally,this paper puts forward several suggestions to assure economic rationality of the enterprise internal control.
出处
《审计与经济研究》
CSSCI
北大核心
2013年第3期58-64,共7页
Journal of Audit & Economics
基金
教育部人文社会科学研究规划基金项目(11YZA630208)
关键词
内部控制成本
成本效益原则
企业风险管理
内部控制强度
内部控制效益
internal control cost
cost-effectiveness principle
enterprise risks management
internal control strength
internal control benefits
