CAJ | 학술논문

本文按应国瑞（Robert K. Yin）著作《案例研究：设计与方法》和艾森哈特（Eisenhardt，1989）提出的案例研究的规范程序，从组织管理和人的行为视角，对KZ担保集团及其下属7个子公司的两个层面的内部控制机制进行了嵌入式的单案例研究。通过案例分析验证或修正了本文所提出的理论框架，并对其给予了合理的解释。本文认为，KZ担保集团内部控制机制是对内部控制理论有益的拓展，既扬弃了现有企业内部控制和公司治理理论，也为担保企业集团内部控制的实践提供了启示。
본문안응국서（Robert K. Yin）저작《안례연구：설계여방법》화애삼합특（Eisenhardt，1989）제출적안례연구적규범정서，종조직관리화인적행위시각，대KZ담보집단급기하속7개자공사적량개층면적내부공제궤제진행료감입식적단안례연구。통과안례분석험증혹수정료본문소제출적이론광가，병대기급여료합리적해석。본문인위，KZ담보집단내부공제궤제시대내부공제이론유익적탁전，기양기료현유기업내부공제화공사치리이론，야위담보기업집단내부공제적실천제공료계시。
This paper follows the standard procedure of case study proposed by Case Study Research:Design and Method authored by Robert K. Yin and suggested by Eisenhardt (1989) . From the perspective of organizational man-agement and people’s behavior,this paper does an embedded single-case study on the KZ Group. and its seven subsid-iary companies from two lays of the internal control mechanism. According to the case analysis,the paper tests or mod-ifies the abovementioned theoretical frame and gives reasonable explanation for it. This article argues that the internal control mechanism of the KZ Group. is a beneficial expansion of the existing mechanism. It has not only improved the current theory of internal control mechanism and corporate governance, but also provided inspiration for the internal control of the guarantee enterprise group.