CAJ | 학술논문

内部控制制度变迁演化是新制度产生、旧制度否定和扬弃的过程,其变迁演化无不受到动因的影响。借鉴制度变迁演化动力与内部控制动力划分理论,结合内部控制制度变迁演化影响因素,研究分析内部控制制度变迁演化过程中外力驱动和内生驱动对内部控制制度的＂诱导性＂和＂强制性＂需求。根据推动动力以及对内部控制制度实施效果的影响,提出内部控制制度变迁演化的动力选择：监管的外力驱动与企业的内生驱动两者相互作用,即以企业内生需求为目标,以外部监管要求为基础,推动内部控制制度的有效设计与实施。
내부공제제도변천연화시신제도산생、구제도부정화양기적과정,기변천연화무불수도동인적영향。차감제도변천연화동력여내부공제동력화분이론,결합내부공제제도변천연화영향인소,연구분석내부공제제도변천연화과정중외력구동화내생구동대내부공제제도적＂유도성＂화＂강제성＂수구。근거추동동력이급대내부공제제도실시효과적영향,제출내부공제제도변천연화적동력선택：감관적외력구동여기업적내생구동량자상호작용,즉이기업내생수구위목표,이외부감관요구위기출,추동내부공제제도적유효설계여실시。
The internal control system is a new system which changes the process, negates and discards the old system, but the change and evolution are all affected by the motivation effect. By using the reference system change and internal control theory of power division, combined with the factors of internal control system changes, we make an analysis of the internal control system in the evolution of the external drive and internal drive of the internal control system of ＂induced＂ and ＂mandato- ry＂ demand. According to the influence of the impetus and effect of internal control system, we believe that the internal control system evolution is ： supervision of the external drive and the internal drive of the interaction between the two, namely, internal demand as the goal, the requirements of the external supervision as the foundation, thus promoting the effective design and implementation of the internal control system.