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内部控制制度本身是一种制度安排,而诺斯的制度变迁框架为分析制度的变迁提供了一个良好的理论框架,基于这个框架,可以从国家、产权、意识形态三个维度综合、全面地分析一项制度的演变和发展。本文以制度变迁的理论框架分析了我国内部控制制度的演变历程,从产权视角看,内部控制信息由一种企业内部的私有品转变为了社会公共品。从国家视角看,内部控制制度演变是一个多方博弈形成的结果。从意识形态看,内部控制管制受制于意识形态的约束,同时知识存量的发展也构成了管制变迁的基础。
Internal control system itself is a kind of institutional arrangement, and North’s institutional change framework provides a good theoretical framework for the analysis of institutional changes. Based on this framework, it can be comprehensively and comprehensively analyzed from the three dimensions of state, property rights and ideology The evolution and development of a system. Based on the theoretical framework of institutional change, this paper analyzes the evolution of China’s internal control system. From the perspective of property rights, the internal control information is transformed from a private-owned enterprise to a social public goods. From a national perspective, the evolution of the internal control system is the result of a multi-party game. From an ideological point of view, the control of internal control is subject to the constraints of the ideology, and the development of the knowledge stock also forms the basis of the regulatory changes.