CAJ | 학술논문

文章利用来自江苏企业400份问卷所得数据试图揭示究竟是内在需求还是外部因素在推动企业内控规范的实施。实证研究结果表明内在需求、外部正式制度及非正式制度对内控规范的实施均具有积极影响，但影响程度依次减弱；就不同规模企业而言，上述三方面对内控规范实施的影响存在差异；就内控五目标而言，它们对不同目标实现的影响也各不相同。根据研究结论，文章认为针对不同规模企业及不同内控目标有重点地采用不同制度实施方式方能以更符合成本效益的原则实现制度目标。最后，文章还就如何完善现有正式制度和非正式制度提出相应建议。
문장이용래자강소기업400빈문권소득수거시도게시구경시내재수구환시외부인소재추동기업내공규범적실시。실증연구결과표명내재수구、외부정식제도급비정식제도대내공규범적실시균구유적겁영향，단영향정도의차감약；취불동규모기업이언，상술삼방면대내공규범실시적영향존재차이；취내공오목표이언，타문대불동목표실현적영향야각불상동。근거연구결론，문장인위침대불동규모기업급불동내공목표유중점지채용불동제도실시방식방능이경부합성본효익적원칙실현제도목표。최후，문장환취여하완선현유정식제도화비정식제도제출상응건의。
With 400 questionnaires from enterprises in Jiangsu Province, this paper attempts to reveal the factors that promote the implementation of enterprise internal control standards （EINS） , internal demand or external factors. The empirical results suggest that internal demand, external formal system and informal system all have positive impacts on the implementation of EINS, but the impacts in turn weaker. For enterprises of different scales, the impacts differ. For the five objectives of internal control, their impacts are also different. We conclude that for enterprises of different scales and different internal control objectives, different implementation strategies are required in order to achieve system goals more cost-effectively. Finally, this paper gives some suggestions on the improvement of the current formal systems and informal systems.