信息生态环境与企业内部控制有效性问题研究

项目名称： 信息生态环境与企业内部控制有效性问题研究

项目编号： No.71332008

项目类型： 重点项目

立项/批准年度： 2014

项目学科： 管理科学

项目作者： 陈汉文

作者单位： 对外经济贸易大学

项目金额： 220万元

中文摘要： 本项目将紧扣我国转型经济、企业信息生态环境和内部控制监管的总体特征，围绕中国企业内部控制有效性的基本机理、评价模型、影响因素与治理机制进行较为系统的理论与实证研究。首先，本项目创新性地对内部控制有效性的可识别效应进行系统研究，进而构建信息生态环境与内部控制有效性之理论框架，并对信息生态环境与内部控制有效性之基本关系加以实证检验；在此基础上，分别基于管理者、投资者（监管者）和审计师视角对内部控制有效性评价模型的设计与应用进行系统研究，并对基于不同主体视角的企业内部控制有效性评价信息展开系列的实证研究。进而，本项目将基于心理契约、组织变革、公司治理与控制权结构、企业集群环境以及中国企业管理哲学与企业文化等视角对我国企业内部控制执行有效性的影响因素进行系统的理论与实证检验。最后，本项目围绕着信息技术维度、IT治理维度、监控维度与管制维度构建提高我国企业内部控制有效性的综合解决方案。

中文关键词： 信息生态环境;内部控制;有效性;;

英文摘要： With considering the total characteristics of chinese transitional economy,enterprise’s information ecological environment and regulation regime on internal control, this project will conduct a serial theoritical and positive studies on the basic mechanism, assessment models, influential factors and governane framework of the effectiveness of internal control for chinese companies. Firstly, this project will deeply analyze the identifiable effects of the effective internal control and estabish the the conceptual framework for information ecological environment and the effectiveness of internal control, and then will do emperical studies on the relationship between them. Secondly, basing on the the different perspectives of corporate management, inverstor(regulatory bodies) and auditor, this project will pay great effort on the designs and implementations of internal control assessing models, which are suitable for different users,and then we will conduct a serial empircial research on the different kinds of information disclosure of internal control effectiveness. Thirdly, this project will study on the factors that may influence the enforcing effectiveness for chinese enterprise’s internal control. In China’s context, these influential factors may include but not limit to phychological contracts, organizational change,corporate governance, structure of control rights, the environment of enterprises cluster, management philosophy and corporate culture. Lastly, from the angles of information technology, IT governance, monitoring and regulation, this project will provide a comprehensive solution for improving the effectiveness of chinese companies’ internal conrol.

英文关键词： Information Ecosystem; Internal Conrol;Effectiveness