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内部控制是通过抑制机会主义行为,应对不确定性来促进组织目标的实现,从而为组织增加价值。然而,在现实生活中,内部控制偏离其本质,出现内部控制异化。本文从民族文化价值观视角来分析内部控制异化。中国民族文化价值观表现为权力距离大、集体主义倾向强、儒家文化倾向很强、低信任文化。这些民族文化价值观在科层组织内部控制普适性特征的基础上,引致中国科层组织内部控制异化,主要表现为控制过度、管理层凌驾、关系凌驾、制度得不到尊重、制度部门化、合法伤害。
Internal control is to add value to the organization by inhibiting opportunistic behavior and coping with the uncertainty to promote the realization of organizational goals. However, in real life, internal control deviates from its essence and alienation of internal control occurs. This article analyzes the alienation of internal control from the perspective of values of ethnic culture. The value of Chinese national culture is characterized by a large distance in power, a strong tendency toward collectivism, a strong Confucian culture, and a culture of low trust. These ethnic cultural values have led to the alienation of internal control in bureaucratic organizations in China based on the universal control of internal control in bureaucratic organizations, which is mainly manifested as overcontrol, management overbearing, relationship overreaching, system unrestricted, institutional departmentalization, Legal injury.