CAJ | 학술논문

传统的内部控制建立在审计视角基础之上，难以适应竞争激烈的市场环境和动态变化的市场需求。现有的内部控制研究主要从契约理论角度进行，侧重于交易属性，缺乏对企业生产属性的考虑，且普遍忽略了对企业能力的分析，无法解释企业内部控制异质性等现象。本文在契约和能力视角下对企业的内部控制本质、目标、功能、方式、对象、权力配置和控制环境等进行了探讨。契约和能力视角下的企业内部控制是价值导向的，其控制方式及控制权的动态配置机制能提高组织的自适应性和学习能力，适用范围更广。本文拓展了内部控制的内涵。
전통적내부공제건립재심계시각기출지상，난이괄응경쟁격렬적시장배경화동태변화적시장수구。현유적내부공제연구주요종계약이론각도진행，측중우교역속성，결핍대기업생산속성적고필，차보편홀략료대기업능력적분석，무법해석기업내부공제이질성등현상。본문재계약화능력시각하대기업적내부공제본질、목표、공능、방식、대상、권력배치화공제배경등진행료탐토。계약화능력시각하적기업내부공제시개치도향적，기공제방식급공제권적동태배치궤제능제고조직적자괄응성화학습능력，괄용범위경엄。본문탁전료내부공제적내함。
The traditional internal control based on the perspective of audit, is difficult to adapt to the fierce competitive market environment and the dynamically changing market demands. Existing internal control studies from the perspective of contract theory, focus on transaction attributes, lack of taking production attributes into considerations, and generally ignore the analysis of enterprise capabilities, leading to they cannot explain the heterogeneity phenomenon of internal control and so on. The paper discusses the enterprise＇s internal control nature, objectives, functions, methods, objects, power configuration and control environment from the perspectives of contract and capability. The enterprise＇s internal control under the perspectives of contract and capability is value - oriented, and its control method and dynamic configuration mechanism of control power can improve the organization＇s adaptability and learning ability, and it applies more broadly. The paper expands the connotation of internal control, and has a certain role for further improving the internal control theory and guiding practice of internal control. This paper extends the connotation of internal control.