论科层理论视角下的企业内部控制

基于对企业内部控制系统是开放理性系统的认识,本文借鉴组织经济学与组织行为学的相关理论,通过对内部控制与科层理论一致性与相容性的论证分析,从组织科层理论的角度构建分别以股东、经营者、管理者以及员工为主体的四层次内部控制框架及其整体性制度安排,针对科层体制自身存在的局限性,提出完善四层次内部控制框架的若干对策.

Construction of Internal Control System Based on Theory of Hierarchy School of Business ,Renmin University of China

Internal Control System is an opening-rational System. Learning from the theory of organizational-economics and organizational-behavior,based on the analysis of the consistency between Internal Control and Theory of Hierarchy,we construct the four-level Internal Control framework which bodies include stockholder,operator,manager and employee from the perspective of organizational-hierarchy.Pointing to the own limitation of hierarchy structure,we propose some basic measures to complete the four-level Inter Control framework.