摘要
隐喻是系统分析中的重要方法,旨在引导我们从不同的视角把握事物的多样性。作为内部控制的一个隐喻,"免疫系统"为理解内部控制的基本范畴、作用机理等提供了有益参考,但现有研究多运用"还原分析",未能充分挖掘出"免疫系统论"的寓意。基于整体观点,引入功能分析方法,从"免疫系统与生命体谁先存在","是否可以无为而治","免疫系统能否让人实话实说","免疫系统能否提高个体功效"等视角切入,着重分析了内部控制的起源和边界、监管逻辑与实施导向以及内部控制的作用和功能等问题,并对内部控制实证研究需要把握的若干问题进行了探讨;最后阐述"免疫系统论"存在的困惑,指出应严格区分内部控制的功能和职能。
Metaphor is an important method in system analysis, which aims to guide us from a different perspective toinvestigate the diversity of objects. 'Immune system', as a metaphor for the internal controls, provides a useful reference to understand the basic categories of the internal controls and its mechanism. Based on the overall view, we analyze the origin and boundary of the internal controls, regulation logic and application direction, its role and function etc. through the points of 'which comes first, immune system or life entity?', 'does non-interference governing work?', 'can the immune system make people tell the truth?', 'can the immune system increase the effectiveness of individuals?' with function analysis method. Several problems of empirical studies on internal controls are also discussed here. Additionally, we elaborate the puzzle of 'immune system' and point out that the function of the internal controls should strictly be distinguished.
出处
《会计研究》
CSSCI
北大核心
2013年第3期65-71,96,共7页
Accounting Research
基金
国家自然科学基金青年项目(71201179)
教育部人文社会科学研究规划基金项目(09XJA790022)
教育部人文社会科学研究青年基金项目(12YJC790183)
