COSO理論的(de)批判與超(chao)越———植cai)脛泄chuan)統chi)苧?虻de)內部(bu)控制框架研究
  
DOI︰
中文關(guan)鍵詞(ci):  資源cong)際OSO理論;中國傳(chuan)統chi)苧?潁荒誆bu)控制框架
英文關(guan)鍵詞(ci):resource constraints; COSO theory; Chinese traditional philosophy gene; internal control framework.
基金項目:國家自然科學基金資助項目(71772089)的(de)研究成(cheng)果。
作者單(dan)位
朱俊卿1 池(chi)國華2 1.邢台學院 2.南京審計大(da)學 
摘要點(dian)擊次(ci)數: 477
全文下載次(ci)數: 514
中文摘要:
      內部(bu)控制是企業di)行?fang)治由于資源cong)際蚱淥拗撲fa)風(feng)險的(de)制度(du)性安(an)排, 但(dan)是根(gen)植西方(fang)管(guan)理思想的(de)COSO理論並(bing)不(bu)完全適合中國情境chang)通過將中國儒道(dao)法(fa)三家的(de)核心理念為主基因植cai)耄 災  gu)架;將三家學說dang)幕ben)主張作為修飾基因,以之為靈魂;並(bing)將西方(fang)已被(bei)廣(guang)泛(fan)公(gong)認的(de)內部(bu)控制技術手段(duan)作為填充(chong),以之為血肉;最終構(gou)建了一套以“ang)黨(dang)chang)青”bi) gen)本(ben)目標、以“ba)恕蔽(bi) 誦摹 浴暗(an)饋蔽(bi) gen)本(ben)、以“an) 蔽(bi) bao)障、以“ba)酢蔽(bi) 佷duan)的(de)三維三角式內部(bu)控制框架,以此(ci)為中國企業dao)  ∪ 隕砟誑靨逑堤(di) gong)借鑒參考。
英文摘要:
      Internal control is an institutional arrangement for enterprises to effectively prevent and control risks caused by resource constraints or other restrictions, but the COSO theory rooted in western management thought can't entirely suit for the Chinese situation. In this paper, by implanting the core idea of Confucianism, Taoism and Legalists in China into the skeleton of bones of the frame as the main genes regarding the basic claims of the three theories as modifying genes and the soul of the frame, and filling the frame with widely recognized internal control technology in the West as flesh, a three-dimensional triangle internal control framework is built in the end to provide reference for Chinese enterprises to establish and improve their internal control system. The frame is identified by "built to last? As the basic goal, “human'” as the core, “Tao' as the basis, the “law” as the guarantee and the “tactics” as the means.
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