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对内部控制的制度发展过程进行了介绍,从内部控制影响因素和经济后果等方面对已有文献的主要结论做了梳理,发现已有文献忽视了战略导向对内部控制的影响,较少关注内部控制对战略过程的反馈和价值创造作用,对内部控制要素缺少细致分析,研究方法多样性不足。在此基础上,提出不同战略内容对内部控制的差异化影响、内部控制对战略过程的辅助决策效应和价值创造功能等未来可行的研究建议。
Introduced the process of institutional development of internal control, combed the main conclusions of the existing literature from the aspects of internal control factors and economic consequences, found that the existing literature neglected the influence of strategic guidance on internal control and paid less attention to the internal Control of the strategic process of feedback and value creation, lack of detailed analysis of internal control factors, research methods, lack of diversity. On this basis, it puts forward some feasible research proposals such as the differentiated influence of different strategic contents on internal control, the auxiliary decision-making effect of internal control on strategic process and value creation function.