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在《论社会控制的四种基本力量与架构——兼论内部控制的作用原理》一文(《财务与会计》2013年第12期)中,笔者探讨了关于社会控制具有自然架构、文化架构、活动架构和法制架构四种基本控制力量和架构的问题。企业是一种社会组织,这四种控制力量和架构也适用于企业内部控制。同时,企业作为一种独特的社会组织形式,其内部控制又具有自身的特性。在本文中笔者进一步谈谈企业内部控制的有关问题。
In “On the four basic forces and structure of social control - and on the principle of internal control,” a paper (“Finance and Accounting” 2013 the twelfth period), the author discusses the social control with a natural structure, cultural structure, Activities and legal structure of the four basic control forces and architecture issues. Enterprise is a social organization, these four kinds of control power and structure also apply to the internal control of the enterprise. At the same time, as a unique form of social organization, the internal control of enterprises has its own characteristics. In this article, I further talk about the internal control of the enterprise issues.