基于人本主义理论的内部制衡理论探讨
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摘要
内部控制失效是导致我国企业会计信息失真和经营不善的重要原因，内部控制及相关问题已成为当前理论界和实务界最为关注的话题之一。西方的内部控制理论的嬗变对于我国有重要的影响，尤其是COSO委员会提出的整体框架理论。很多学者把内部控制失效归咎于缺乏诚信教育、法人治理结构不完善以及会计控制弱化等原因。本文认为内部控制理论对于作为控制的主体—人和控制的客体—人的行为在很大程度上的忽视，是导致内部控制失效的关键因素。设计再完美的内控制度，也会由于制定者的越权与干预以及执行者的误解与串通而失效，而产生这些偏离的行为的深层次原因是个人利益与企业组织利益的冲突。本文主张在人本主义理论基础上，对内部控制理论进行扬弃，树立以人为本控制观，即内部制衡思想，提倡适度制约，强调利益均衡，从根本上维护控制者与被控制者双方的利益，平衡矛盾双方，使其相互制约、相互渗透，在一定条件下，相互促进和相互转化，达到动态平衡。本文汲取了人本主义哲学观、经济观、心理学观点、管理学观点等先进思想，阐述了内部制衡理论的基本问题：定义、特点、本质、与内部控制理论的联系与区别，特别是超越了内部控制理论单一目标的设计，将组织化目标与个人化目标并重考虑，抓住了矛盾的主要方面，更加符合客观实际。其次，在内部制衡理论的基础上，设计了内部制衡机制及运行体制。任何外在的控制都不如人的内在、自发的控制有效，因此调动人的积极性，促使其主动采取有利行为，抵制不良行为是最佳方案。内部制衡机制把协调、引导、激发人的行为作为主要目标，引入激励机制(这是内部制衡机制与内部控制机制的最大不同之处)，采用“激励+约束”的方法，建议在投资者与经营者、经营管理者与普通员工两个层次上建立起切实可行的内部制衡机制，同时完善企业法人治理结构，建立起内部制衡运行体制。其新颖之处为解决当前企业面临最大问题“搭便车”和“代理成本”问题，提供了设计思路：以激励机制为核心，在制度基础上实现“激励相容”，以“市场链”为纽带的业务流程再造，把人的管理与财和物的管理结合起来；最后本文论述了内部制衡的实施是新经济时代的要求，在实施中关注的问题：变革现行会计“见物不见人”的核算模式、扩大内部审计职能、提高预算管理的激励作用等。内部制衡最高境界是“无为而治”。“无为而治”就是自我约束、自我管理。在企业的外部强调“以德治国”大力倡导“仁爱”，注重伦理道德，形成一个良好的社会风气；在企业内部重视“人为为人”的集体主义精神，讲究“修己安人”，最终实现“无为而治”。
The malfunction of corporation internal control is the main reason causing the accounting information distortion and management failure in Chinese enterprises. The evolution of internal control theory from western World has made great confluence to China, particularly ,the complete frame theory raised by COSO committee. Many scholars input the internal control malfunction to the shortage of sincerity education ,imperfection of corporate governance system and weakening of accounting control etc. This paper puts the blame on the limitations of the theory of internal control itself, that is , human should be the key factors in internal control, even the perfect internal control system will go ineffective due to makers' power exceeding and intervention and executors' misunderstanding and collaboration as well. Meanwhile, the conflict between personal and enterprise interest results in deep deviation . This paper, based on the theory of humanism , puts forward a new theory-internal equilibrium ,paying attention t
o human nature and human behavior, recommending less control and more coordination . The basic theory of internal equilibrium already be well explained, consists of concept, feature, relations and difference between internal control and equilibrium. Specially ,the organizing and personal targets are considered simultaneously instead of single target in internal control. This paper also provides methodologies for design of internal equilibrium systems .In design , three methods, motivation , restraint and process redesign based market value chain are used. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation .With the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies "motivation & restraint ",it is suggested that the practical internal equilibrium system should be established on the basis of inve
stors ,managers and common employees and perfect corporate governance system . In addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management . The future of internal equilibrium is self-control, self-management.
The malfunction of corporation internal control is the main reason causing the accounting information distortion and management failure in Chinese enterprises. The evolution of internal control theory from western World has made great confluence to China, particularly ,the complete frame theory raised by COSO committee. Many scholars input the internal control malfunction to the shortage of sincerity education ,imperfection of corporate governance system and weakening of accounting control etc. This paper puts the blame on the limitations of the theory of internal control itself, that is , human should be the key factors in internal control, even the perfect internal control system will go ineffective due to makers' power exceeding and intervention and executors' misunderstanding and collaboration as well. Meanwhile, the conflict between personal and enterprise interest results in deep deviation . This paper, based on the theory of humanism , puts forward a new theory-internal equilibrium ,paying attention t
o human nature and human behavior, recommending less control and more coordination . The basic theory of internal equilibrium already be well explained, consists of concept, feature, relations and difference between internal control and equilibrium. Specially ,the organizing and personal targets are considered simultaneously instead of single target in internal control. This paper also provides methodologies for design of internal equilibrium systems .In design , three methods, motivation , restraint and process redesign based market value chain are used. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation .With the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies "motivation & restraint ",it is suggested that the practical internal equilibrium system should be established on the basis of inve
stors ,managers and common employees and perfect corporate governance system . In addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management . The future of internal equilibrium is self-control, self-management.
引文
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[1] 阎达五，杨有红．内部控制框架的购建．会计研究，2001，第2期：P9-14
[2] 吴水澎，陈汉文，邵贤弟．企业内部控制理论的发展与启示．会计研究，2000，第5期：P2-8
[3] 周晓蓉．我国内部控制理论与实践探讨．财经理论与实践，2002，第4期：P78-78
[4] 阎达五，宋建波．双元控制主体构架下现代企业会计控制的新思考．会计研究，2000，第3期：P2-6
[5] 王棣华．新经济条件下企业内部控制问题探讨．会计研究，2001，第8期：P48-50
[6] 张炎兴．公司治理结构和会计控制观．会计研究，2001，第8期：P10-14
[7] 刘志远，刘洁．信息技术条件下的企业内部控制．会计研究，2001，第12期：P32-36
[8] 王棉璋．浅析法人治理结构与会计信息失真．财会月刊，2000，第1期：P15-18
[9] 海尔集团：以‘市场链’为为纽带的业务流程再造．企业管理，2001，第1期
[1] 徐国君．三维会计(草稿)
[2] 闫培金．企业财务内控精要．第2版．北京：中国经济出版社，2002
[3] 李宝元．战略性激励：现代企业人力资源管理精要．第1版．北京：经济科学出版社，2002
[4] 黄飞．三维管理．第1版．太原：山西经济出版社，1999
[5] 朱荣恩．内部控制评价．第1版．北京：中国时代经济出版社，2002
[6] 阎金愕，陈关亭．内部控制评价应用．第1版．北京：中国人民大学出版社，1998
[7] 刘宗柳，陈汉文．企业内部控制理论、实务与案例．第1版．北京：中国财政经济出版社，2000
[8] 刘国常．企业内部会计控制及其评审．第1版．成都：西南财经大学出版社，1999
[9] 李凤鸣、内部控制设计．北京：经济管理出版社，1997
[10] 朱荣恩，徐建新．现代企业内部控制制度．第1版．北京：中国审计出版社，1996
[11] 李健．公司治理论．第1版．北京：经济科学出版社，1999
[12] 卢昌崇．企业治理结构．第1版，大连：东北财经科学出版社，1999
[13] Meigs&Meigs.Accounting:The Basis for Business Decision. Ninth Edition, McGraw-Hill, Icn
[14] CIMA.A Framework for Internal Control. Corporate Governance,April 1994,P109-110
[15] Terrance E.Deal & Allan A.Kennedy. The Rites and Rituals of Corporate Life. Addition-Wesley Publishing Company Inc.1982. 印国有等译．上海：三联书店，1989
[16] Internal control: Elements of Coordinated System and its Importance to Management
and the Independent Public Account, AICPA, 1949
[17] CAP No.29 Scope of the Independent Auditor's Review of Internal Control
[18] Committee of Sponsoring Organization of the Treadway Commission: Internal Control
[19] Don R.Hansen and Maryanne M.Mowen.1997.Cost Management: Accounting and control (2nd ed.), South-West College Publishing
[20] R.H.Garrison Eric W.Noren,G.Richard Chesley,and Raymond F.Carrol.1999.Management Accounting (4th ed.),Irwin
[21] S.Ansari.Jan Bell,Tom Klammer and Carol Lawrence, Management Accounting:A Strategic Focus(Irwin, 1997),P1-37
[1] 林德宏：“人与物关系的初步讨论”，资料来自故乡网站 (www.guxiang.com)学术／哲学。
[2] 席云舒：“从物本主义、神本主义到人本主义”，银河网 (www.cnet21.com)银河网人专栏。
[3] “人本主义心理学派”，中国教育先锋网 (www.ep-china.net)。
[4] 陈惠雄：“我的人本经济学理论观点”，北京天则经济研究所 (www.unirule.org.cn)
[1] 阎达五，杨有红．内部控制框架的购建．会计研究，2001，第2期：P9-14
[2] 吴水澎，陈汉文，邵贤弟．企业内部控制理论的发展与启示．会计研究，2000，第5期：P2-8
[3] 周晓蓉．我国内部控制理论与实践探讨．财经理论与实践，2002，第4期：P78-78
[4] 阎达五，宋建波．双元控制主体构架下现代企业会计控制的新思考．会计研究，2000，第3期：P2-6
[5] 王棣华．新经济条件下企业内部控制问题探讨．会计研究，2001，第8期：P48-50
[6] 张炎兴．公司治理结构和会计控制观．会计研究，2001，第8期：P10-14
[7] 刘志远，刘洁．信息技术条件下的企业内部控制．会计研究，2001，第12期：P32-36
[8] 王棉璋．浅析法人治理结构与会计信息失真．财会月刊，2000，第1期：P15-18
[9] 海尔集团：以‘市场链’为为纽带的业务流程再造．企业管理，2001，第1期
[1] 徐国君．三维会计(草稿)
[2] 闫培金．企业财务内控精要．第2版．北京：中国经济出版社，2002
[3] 李宝元．战略性激励：现代企业人力资源管理精要．第1版．北京：经济科学出版社，2002
[4] 黄飞．三维管理．第1版．太原：山西经济出版社，1999
[5] 朱荣恩．内部控制评价．第1版．北京：中国时代经济出版社，2002
[6] 阎金愕，陈关亭．内部控制评价应用．第1版．北京：中国人民大学出版社，1998
[7] 刘宗柳，陈汉文．企业内部控制理论、实务与案例．第1版．北京：中国财政经济出版社，2000
[8] 刘国常．企业内部会计控制及其评审．第1版．成都：西南财经大学出版社，1999
[9] 李凤鸣、内部控制设计．北京：经济管理出版社，1997
[10] 朱荣恩，徐建新．现代企业内部控制制度．第1版．北京：中国审计出版社，1996
[11] 李健．公司治理论．第1版．北京：经济科学出版社，1999
[12] 卢昌崇．企业治理结构．第1版，大连：东北财经科学出版社，1999
[13] Meigs&Meigs.Accounting:The Basis for Business Decision. Ninth Edition, McGraw-Hill, Icn
[14] CIMA.A Framework for Internal Control. Corporate Governance,April 1994,P109-110
[15] Terrance E.Deal & Allan A.Kennedy. The Rites and Rituals of Corporate Life. Addition-Wesley Publishing Company Inc.1982. 印国有等译．上海：三联书店，1989
[16] Internal control: Elements of Coordinated System and its Importance to Management
and the Independent Public Account, AICPA, 1949
[17] CAP No.29 Scope of the Independent Auditor's Review of Internal Control
[18] Committee of Sponsoring Organization of the Treadway Commission: Internal Control
[19] Don R.Hansen and Maryanne M.Mowen.1997.Cost Management: Accounting and control (2nd ed.), South-West College Publishing
[20] R.H.Garrison Eric W.Noren,G.Richard Chesley,and Raymond F.Carrol.1999.Management Accounting (4th ed.),Irwin
[21] S.Ansari.Jan Bell,Tom Klammer and Carol Lawrence, Management Accounting:A Strategic Focus(Irwin, 1997),P1-37
[1] 林德宏：“人与物关系的初步讨论”，资料来自故乡网站 (www.guxiang.com)学术／哲学。
[2] 席云舒：“从物本主义、神本主义到人本主义”，银河网 (www.cnet21.com)银河网人专栏。
[3] “人本主义心理学派”，中国教育先锋网 (www.ep-china.net)。
[4] 陈惠雄：“我的人本经济学理论观点”，北京天则经济研究所 (www.unirule.org.cn)