商业经济与管理
商業經濟與管理
상업경제여관리
Business Economics and Administration
2009年
12期
83~90
,共null页
内部控制 控制环境 控制目标 民营企业 实证研究
內部控製 控製環境 控製目標 民營企業 實證研究
내부공제 공제배경 공제목표 민영기업 실증연구
internal control; control environment; control objective; private-owned enterprises; empirical research
随着我国《企业内部控制基本规范》等文件的出台，如何有效提高内部控制的效率．受到人们的普遍关注。文章对浙江地区民营企业进行了抽样调查，分析了企业不同规模及组织形式等背景下内部控制目标实现程度的特征。通过构建模型，探索了具体控制环境要素与内部控制目标实现程度的关联程度，结果表明，不同内部控制环境要素与内部控制整体目标及具体目标存在显著相关关系，其中道德与价值观要素对各目标实现均有显著影响。加强道德与价值观建设，将有利于民营企业提高内部控制目标实现程度。
隨著我國《企業內部控製基本規範》等文件的齣檯，如何有效提高內部控製的效率．受到人們的普遍關註。文章對浙江地區民營企業進行瞭抽樣調查，分析瞭企業不同規模及組織形式等揹景下內部控製目標實現程度的特徵。通過構建模型，探索瞭具體控製環境要素與內部控製目標實現程度的關聯程度，結果錶明，不同內部控製環境要素與內部控製整體目標及具體目標存在顯著相關關繫，其中道德與價值觀要素對各目標實現均有顯著影響。加彊道德與價值觀建設，將有利于民營企業提高內部控製目標實現程度。
수착아국《기업내부공제기본규범》등문건적출태，여하유효제고내부공제적효솔．수도인문적보편관주。문장대절강지구민영기업진행료추양조사，분석료기업불동규모급조직형식등배경하내부공제목표실현정도적특정。통과구건모형，탐색료구체공제배경요소여내부공제목표실현정도적관련정도，결과표명，불동내부공제배경요소여내부공제정체목표급구체목표존재현저상관관계，기중도덕여개치관요소대각목표실현균유현저영향。가강도덕여개치관건설，장유리우민영기업제고내부공제목표실현정도。
With the issuing of ＂the basic norm for internal control of enterprises＂, the efficiency of internal control is concerned by many people. We investigated the private-owned enterprises in Zhejiang province and analyzed the characteristics of accomplishment of internal control objective in various enterprises. We also built up a contingency model and explored the correlation between the various environmental variables of control and the control objectives. The conclusions are as follows： Some of the environmental variables of control have a significantly positive correlation with the internal control objective accomplishment, and the variable of ethical values has a significant influence on various objectives. It＇s a very important guarantee to optimize ethical values to improve the accomplishment of control objectives.
