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传统的内部控制是基于权力制衡的原理构筑框架的,通过组织权力的制衡与牵制以规范权力配置及其行使,但对于权力制衡系统背后所蕴涵的信息机理和信息权保障却很少研究,以致现实中缺乏一个强有力的信息基础和传导机制。随着信息技术广泛的深入运用,极大地增加了企业内部控制的潜在风险,因而现代内部控制的治理逻辑必须从基于权力制衡观的视角向基于信息观的视角转变,重视信息作为控制的载体在内部控制中的作用。
The traditional internal control is framed based on the principle of checks and balances of power. It regulates the allocation of power and its exercise through the checks and balances of the power of the organization. However, the mechanism of the information and the protection of the right of information behind the checks and balances system are seldom studied In reality, there is a lack of a powerful information foundation and transmission mechanism. With the extensive and in-depth use of information technology, the potential risks of internal control of enterprises have been greatly increased. Therefore, the logic of modern internal control must be changed from the viewpoint of checks and balances based on the power to the information-based perspective, with emphasis on information as the carrier of control The role of internal control.