基于中国情境的企业内部控制有效性研究

项目名称： 基于中国情境的企业内部控制有效性研究

项目编号： No.71332004

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： 林斌

作者单位： 中山大学

项目金额： 210万元

中文摘要： 内部控制是保证企业会计信息质量、防止违法违规、提升管理效率的重要机制。目前，中国内部控制研究仍处于起步阶段，企业内部控制是否有效、有效性机理如何等问题存在诸多争议，具有中国特色的企业内部控制理论体系尚未形成。本项目综合运用会计学与经济学、管理学、社会学和信息科学交叉的理论，采用科学的研究方法，从中国情境（包括企业信息化环境等）入手，来研究企业内部控制的“有效性机理”、“有效性实现机制”、“有效性评价和应用”等问题，具体包括企业内部控制有效性机理、个体与组织认同对内部控制有效性的影响、内部审计与内部控制有效性、现代信息技术与传统内部控制方法的融合、内部控制评价与指数构建和内部控制缺陷最优预测模型等。本项目的研究意义在于从理论上补充和发展中国企业内部控制基础理论，从实践上为我国企业内部控制制度建设和有效实施及评价、为政府监管部门制订和完善相关政策及提高监督效率提供理论依据和决策支持。

中文关键词： 内部控制;有效性;机理;中国情境;信息化

英文摘要： Internal control is a crucial mechanism to ensure accounting information quality, to prevent illegal activities and to improve management efficiency. The literature on internal control in China is still at a preliminary stage and a theory on internal control incorporating unique Chinese characteristics is not well developed in the literature. It is controversial on whether the internal control system is effective in China and how internal control quality can be improved. Therefore, this project aims at systematically investigating on internal control in the Chinese unique context (including the current situation of Chinese enterprises’ informationization process) and tries to figure out mechanism, implementation strategy, and evaluation and application methods for effective internal control. Specially, the project is comprised of the following sub-projects, namely the framework of enterprise internal control and the mechanism of its effectiveness, the impact of individual and organizational identity on internal control effectiveness, internal audit and internal control effectiveness, the integration of modern information technology with traditional internal control methods, the evaluation of the internal control system, the design of internal control index and the optimal prediction model of internal control deficiencies, etc. The analyses will be cross-discipline in nature and they are based on theories in accounting, economics, management, sociology, and information science, etc. Thorough and comprehensive research methods will be used in the investigation. Overall, this project will complement and extend the basic theories of enterprise internal control in the Chinese context and contribute to the current literature on internal control. In addition, this research will be useful for managers to establish and implement the internal control system and to evaluate its effectiveness in the real business world. Last but not least, this study has policy implications and can help policy makers improve the regulation efficiency over enterprise internal control.

英文关键词： Internal control;Effectiveness;Mechanism;Chinese context;Informationization